Kentucky Sales Tax

Rates

  • State sales tax rate 6%
  • Local tax rate 0%
  • Combined tax rate 6%
  • *Local rates are set by the county, city or other taxing district.
  • *Shipping is not taxable if separately stated and delivered by the postal service or common carrier and the retailer is not responsible for installing the product.

Major Cities/Counties

  • Louisville 6%
  • Lexington 6%
  • Frankfort 6%
  • London 6%
  • Covington 6%
  • Owensboro 6%
  • Newport 6%
  • Bowling Green 6%

Kentucky Sales & Use Tax Information

The Kentucky (KY) state sales tax rate is currently 6%, ranking 16th-highest in the U.S. It's a statewide sales and use tax. There are no local sales and use taxes in Kentucky. The average combined tax rate is 6%, ranking 38th in the US.

Use Tax is imposed on the purchase price of tangible personal property, digital property purchased for storage, use or other consumption in Kentucky. Kentucky consumers are required to report use tax for out-of-state purchases on their individual income tax returns.

In Kentucky, food and food ingredients (excluding alcoholic beverages and tobacco) are exempt from sales tax. Prescription drugs, physical aids with a prescription, and prosthetic devices are exempt from sales and use tax.

Kentucky participates in the Streamlined Sales Tax Project (SSTP).