What is the sales tax rate in Kentucky?

The Kentucky sales tax rate is 6.000% statewide. This rate applies uniformly across all cities and counties in Kentucky. There are no local sales taxes in Kentucky.

Does Kentucky have local sales tax?

No, Kentucky does not have county or municipal sales taxes. The 6.000% state rate applies everywhere in Kentucky, making it simpler and more consistent than most states.

Are groceries taxed in Kentucky?

No, most grocery items are exempt from sales tax in Kentucky. Unprepared food products sold for home consumption are tax-exempt. However, prepared foods, candy, soft drinks, dietary supplements, and alcoholic beverages are taxable.

Is clothing taxed in Kentucky?

Yes, clothing is taxable in Kentucky. All clothing purchases are subject to the standard 6% sales tax rate. Unlike some states, Kentucky does not have clothing exemptions or sales tax holidays for clothing.

Are prescription drugs taxed in Kentucky?

No, prescription drugs are exempt from sales tax in Kentucky. Prescribed medicines and certain medical devices used to diagnose or treat medical conditions are not subject to sales tax. However, over-the-counter medications are generally taxable unless prescribed.

Do I pay sales tax on used cars in Kentucky?

Yes, Kentucky charges 6.000% sales tax on motor vehicle purchases, whether new or used. The tax is calculated on the purchase price and must be paid when you register the vehicle.

What services are taxable in Kentucky?

Kentucky has significantly expanded its sales tax to include services in recent years. As of 2023, over 30 service categories are taxable, including personal fitness training, marketing services, website design, photography, telemarketing, courier services, landscaping, and many others. This represents a major shift in Kentucky's tax policy.

When did Kentucky last change its sales tax rate?

Kentucky last changed its sales tax rate in 1990, when it increased from 5% to 6.000%. The rate has remained at 6% since then. However, the tax base has expanded significantly, with services becoming taxable starting in 2018.

Do I pay Kentucky sales tax on online purchases?

Yes, most online purchases delivered to Kentucky addresses are subject to the 6.000% sales tax. Major online retailers typically collect this tax at checkout.

Sales Tax Calculator

Kentucky Sales Tax
Calculator

Calculate Kentucky sales tax instantly for any city. Enter any amount to see the exact tax and total.

State Rate

6.000%

Select City

Amount before tax

About Kentucky Sales Tax

State rate: 6.000%

No local or county sales tax

Combined rate in Louisville: 0.000%

State Rate

6.000%

Local Tax

Uniform Rate

6.00%

Kenton County

0.000%

Standard Rate

29,743

City	County	Standard Rate	Special District	Population
Louisville	Jefferson	0.000%	Standard Rate	617,027
Lexington	Fayette	0.000%	Standard Rate	319,329
Bowling Green	Warren	0.000%	Standard Rate	78,706
Owensboro	Daviess	0.000%	Standard Rate	60,096
Covington	Kenton	0.000%	Standard Rate	40,984
Elizabethtown	Hardin	0.000%	Standard Rate	33,501
Florence	Boone	0.000%	Standard Rate	33,202
Nicholasville	Jessamine	0.000%	Standard Rate	32,854
Hopkinsville	Christian	0.000%	Standard Rate	30,692
Independence	Kenton	0.000%	Standard Rate	29,743
Jeffersontown	Jefferson	0.000%	Standard Rate	28,561
Frankfort	Franklin	0.000%	Standard Rate	28,176
Henderson	Henderson	0.000%	Standard Rate	27,598
Paducah	McCracken	0.000%	Standard Rate	26,623
Radcliff	Hardin	0.000%	Standard Rate	22,657
Ashland	Boyd	0.000%	Standard Rate	21,009
Erlanger	Kenton	0.000%	Standard Rate	19,826
Madisonville	Hopkins	0.000%	Standard Rate	19,294
Winchester	Clark	0.000%	Standard Rate	19,283
Mount Washington	Bullitt	0.000%	Standard Rate	18,807
Burlington	Boone	0.000%	Standard Rate	18,654
Murray	Calloway	0.000%	Standard Rate	18,189
Shelbyville	Shelby	0.000%	Standard Rate	17,956
Danville	Boyle	0.000%	Standard Rate	17,404
St. Matthews	Jefferson	0.000%	Standard Rate	17,288
Fort Thomas	Campbell	0.000%	Standard Rate	16,823
Berea	Madison	0.000%	Standard Rate	16,129
Glasgow	Barren	0.000%	Standard Rate	15,412
Georgetown	Scott	0.000%	Standard Rate	4,002
Richmond	Madison	0.000%	Standard Rate	3,803

Note: All Kentucky cities charge the same 6.000% rate. There are no special districts or local taxes.

How to Calculate Sales Tax in Kentucky

Sales Tax Calculation

Kentucky

Example: Television Purchase

Determine the purchase price

Purchase price (before tax) $500.00

Multiply by the tax rate

$500.00 × 6.000% (0.06)

Sales tax $30.00

Add to the original price

$500.00 + $30.00

TOTAL AMOUNT DUE $530.00

Thank you for your purchase

Reverse Calculation

Know the total? Divide by 1.06 to find the pre-tax price. Example: $106.00 ÷ 1.06 = $100.00

What's Taxed?

Taxable: Electronics, furniture, clothing, services

Exempt: Groceries, prescriptions

Special Kentucky Sales Tax Rules

Expanded Service Taxation

Kentucky has significantly expanded its sales tax base in recent years to include many services. Starting in 2018 and expanding through 2023, over 30 service categories became subject to sales tax.

Timeline: Kentucky expanded service taxation in phases:

•
July 1, 2018: Initial expansion to selected services
•
2023: Major expansion adding 30+ service categories

Now Taxable Services Include

• Personal fitness training
• Marketing & advertising services
• Website design & development
• Photography services
• Telemarketing
• Courier & delivery services
• Landscaping & lawn care
• Pet grooming
• Event planning
• And many others...

Tax-Exempt Items

Kentucky exempts several categories from sales tax

•
Food & Groceries: Most unprepared food items for home consumption (prepared foods, candy, soft drinks are taxable)
•
Prescription Drugs: Medications prescribed by licensed healthcare providers
•
Medical Devices: Certain medical devices used to diagnose or treat conditions
•
Manufacturing Equipment: Machinery and equipment used in production
•
Agricultural Products: Seeds, feed, and farm equipment
•
Utilities: Residential utilities (electric, gas, water) are exempt

Note: Kentucky's uniform 6% rate makes it simple to calculate, but the expanded taxation of services means more purchases are now subject to sales tax than in previous years.

How Kentucky Compares to Neighboring States

Here's how Kentucky's sales tax stacks up against nearby states

6.000%

Ohio

5.75%

+ up to 2.25%
local tax

West Virginia

6.00%

+ up to 1%
local tax

Kentucky

6.000%

No local tax

#34 of 50 states

Virginia

5.30%

+ up to 1.7%
local tax

Tennessee

7.00%

+ up to 2.75%
local tax

Kentucky's uniform rate makes it simpler and more predictable than neighboring states with varying local rates. No need to track different rates by city or county.

Got Questions?

Frequently Asked Questions

Kentucky Sales Tax Rate History

Kentucky's sales tax was enacted in 1960. Here's the complete history:

Effective Date	Rate	Change	Notes
1990	6.0%	▲ +1.0%	Current rate (since 1990)
1968	5.0%	▲ +2.0%	Increased from 3%
1960	3.0%	—	Original rate (enacted for veteran bonuses)
1936	—	—	Previous 1934 sales tax repealed

Important Note: While the rate has remained stable at 6% since 1990, Kentucky significantly expanded its tax base starting in 2018 by adding sales tax to many services. This means more transactions are now taxable even though the rate hasn't changed.

Related Calculators & Resources

Calculator

Reverse Sales Tax

Find original price from total

State Calculator

Tennessee

Calculate TN sales tax

State Calculator

Virginia

Calculate VA sales tax

State Calculator

West Virginia

Calculate WV sales tax

State Calculator

Ohio

Calculate OH sales tax

Resources

Official KY Tax Info

→

Disclaimer: This calculator provides estimates based on current Kentucky sales tax rates as of January 2025. Tax rates are subject to change by state legislation. For official tax rates and specific guidance on your situation, please consult the Kentucky Department of Revenue or a qualified tax professional.

Not Legal or Tax Advice: The information provided on this page is for informational purposes only and should not be construed as legal or tax advice. Always verify current rates before making large purchases or business decisions.

Sources: Kentucky Department of Revenue, KRS Chapter 139 (Sales and Use Tax)

Last updated: October 10, 2025