Kentucky Sales Tax Calculator
Uses the Kentucky rate of 6%. Replace it with the combined rate on your receipt for an exact check.
Sales tax on common prices
| Price | Tax | Total |
|---|---|---|
| $25 | – | – |
| $50 | – | – |
| $100 | – | – |
| $500 | – | – |
| $1,000 | – | – |
Need more options? Open the full reverse sales tax calculator.
Kentucky charges a flat 6% sales tax. Use this Kentucky sales tax calculator to work out the tax on any price. The 6% rate applies in every city and county in the state, with no city or county sales tax on top of it. A $100 taxable purchase costs $106.00 in total, in Louisville, in Lexington, and in every other part of Kentucky.
The calculator below is already set to 6%. Enter the price before tax, and the tool shows the tax and the total.
Rates checked November 2026. The rate comes from the Kentucky Department of Revenue and from KRS 139.200, the state law that sets the tax.
Kentucky sales tax rate
Kentucky has one sales tax rate for the whole state.
| Part | Rate |
|---|---|
| State sales tax | 6.00% |
| City sales tax | 0.00% |
| County sales tax | 0.00% |
| Combined rate | 6.00% |
The Kentucky Department of Revenue states it in plain words on its Sales and Use Tax page. Kentucky sales and use tax is imposed at the rate of 6 percent of gross receipts or purchase price. There are no local sales and use taxes in Kentucky.
That is why this page has no city table. A table with the same 6% in every row would add nothing. No ZIP code lookup is needed to find the Kentucky rate. The answer is 6% at every address in the state.
A short list of large cities shows the point. Louisville, Lexington, Bowling Green, Owensboro, and Covington all charge 6%. The rate is the same in a small town as it is in the largest city.
How to calculate Kentucky sales tax
Multiply the price before tax by 0.06. Add the tax to the price to get the total.
Sales tax = price before tax x 0.06
Total = price before tax + sales tax
Worked example: $100
A taxable item costs $100 before tax.
$100 x 0.06 = $6.00 sales tax
$100 + $6.00 = $106.00 total
Worked example: $500
A taxable item costs $500 before tax.
$500 x 0.06 = $30.00 sales tax
$500 + $30.00 = $530.00 total
How to remove sales tax from a total
If a receipt shows a total that already includes tax, divide the total by 1.06 to find the price before tax. Then subtract that price from the total to find the tax.
A total of $106.00 works out like this.
$106.00 / 1.06 = $100.00 price before tax
$106.00 – $100.00 = $6.00 sales tax
What is taxed in Kentucky
Kentucky taxes most retail sales of physical goods. That covers clothing, shoes, furniture, electronics, and household goods. It also covers digital property, such as downloaded music, e-books, and streaming subscriptions. Prewritten computer software access services, often called software as a service, are taxed too.
Kentucky also taxes a long list of services. This is the part that catches many people out. Most states tax goods and leave services alone. Kentucky taxes both.
Services taxed in Kentucky
The state first added services to the tax base in 2018. It added more than 30 service types on 1 January 2023, under House Bill 8. The law was changed again on 1 August 2026, when data brokering services were added to the list. The full list sits in KRS 139.200. These are the services most readers will meet.
- Landscaping and lawn care, including tree work and snow removal
- Janitorial and cleaning services, including power washing
- Personal fitness training
- Marketing, advertising, and telemarketing
- Website design, website development, and website hosting
- Photography and photo finishing
- Pet grooming, pet boarding, and pet sitting
- Small animal veterinary services
- Laundry and dry cleaning, except coin-operated machines
- Event planning and rental of space for meetings, weddings, and parties
- Admissions to shows, games, and other events
- Hotel and other short-term stays
- Massage, tattooing, and cosmetic surgery, except when medically necessary
- Parking services, household moving services, and prewritten computer software access services
- Data brokering services, added 1 August 2026
Small service sellers get a break. If your gross receipts from these newly taxed services stay under $12,000 in a calendar year, they are exempt. Once you pass $12,000, the amount over $12,000 is taxed that year. In later years, all receipts are taxed. This break does not apply if you also sell goods, digital property, or services that were taxable before.
Some services stay untaxed. Legal work, accounting, and most consulting work are not taxed. Medical care and most financial services are not taxed either. If a service is not named in the law, it is usually not taxed.
What is exempt in Kentucky
Some purchases are exempt from Kentucky sales tax. These are the main ones.
| Item | Tax |
|---|---|
| Food and food ingredients for home use | Exempt |
| Prescription drugs | Exempt |
| Insulin, diabetic supplies, prosthetic devices | Exempt |
| Manufacturing equipment | Exempt |
| Farm machinery and farm supplies, with the right form | Exempt |
| Clothing and shoes | Taxed at 6% |
| Prepared food and restaurant meals | Taxed at 6% |
| Candy, soft drinks, and dietary supplements | Taxed at 6% |
| Alcohol | Taxed at 6% |
Food is the exemption most shoppers use. KRS 139.485 exempts food and food ingredients bought for home use. That covers produce, meat, dairy, bread, canned goods, and other unprepared groceries.
The food exemption has limits. Candy, soft drinks, dietary supplements, and alcohol are taxed. Prepared food is taxed at the full 6%. Prepared food means food sold hot, food where the seller mixes two or more ingredients, and food sold with plates or forks provided by the seller. A meal in a restaurant is taxed. The same ingredients bought cold at a grocery store are not.
Prescription drugs are exempt under KRS 139.472. That covers drugs filled at a pharmacy and drugs given by a doctor. Over-the-counter drugs are taxed unless a doctor writes a prescription for them.
Clothing is taxed in Kentucky. A pair of shoes, a coat, or a shirt all carry the full 6% rate. There is no clothing exemption and no price limit that removes the tax.
No sales tax holiday in Kentucky
Kentucky has no sales tax holiday. There is no weekend when clothing, school supplies, or other goods are sold tax free. A bill to create a sales tax holiday was put forward in the 2026 session of the Kentucky General Assembly. It was not passed into law. Until the law changes, the 6% rate applies all year round.
Kentucky use tax
Use tax is the partner of sales tax. It applies when you buy a taxable item outside Kentucky and use it in Kentucky, and the seller did not charge Kentucky tax. The rate is the same 6%.
Common cases are online orders from a small seller that does not collect Kentucky tax, catalog orders, and goods bought on a trip to another state and brought home.
How to report and pay use tax
People who do not run a business can file a Consumer Use Tax Return, Form 51A113, each time they make taxable purchases. Or they can report and pay the use tax once a year on their Kentucky income tax return, Form 740. The Department of Revenue gives a look-up table on the use tax page to help work out the amount when receipts are not at hand. For a vehicle bought out of state, the county clerk checks use tax payment when the vehicle is titled or registered in Kentucky. Businesses report use tax on their regular sales and use tax return.
Credit for tax paid to another state
Kentucky gives credit for state sales tax paid to another state on the same purchase. The credit cannot be more than the Kentucky use tax due. If you paid 4% Georgia state sales tax, only the extra 2% is due to Kentucky. If you paid 6.25% Illinois state sales tax, no extra Kentucky use tax is due. Tax paid to a city, a county, or another country cannot be used as credit. Only state sales tax counts.
Buying a car in Kentucky
Cars follow a separate tax, not the ordinary sales tax. Kentucky charges a 6% motor vehicle usage tax when a vehicle is titled or registered for the first time in Kentucky, and again each time ownership changes. The tax is set by KRS 138.460 and collected by the county clerk.
The rate is the same 6%, so the amount looks familiar. A $25,000 car owes $1,500 in usage tax.
$25,000 x 0.06 = $1,500
The tax is worked out on the retail price of the vehicle. For a new car, that is the total amount paid, or 90% of the sticker price if no affidavit of the price is given. A trade-in lowers the taxable amount, and that allowance has applied since 1 July 2014. Some transfers are exempt, such as transfers between spouses, parents and children, and grandparents and grandchildren. A separate annual property tax on vehicles also applies, based on the value of the vehicle on 1 January each year.
For more on vehicle tax in other states, see our car sales tax calculator.
Filing and paying sales tax
This page is a calculator guide, not a filing guide. These are the short facts a seller needs.
The Department of Revenue assigns each seller a filing frequency, monthly, quarterly, or annual, based on how much tax the seller reports. Returns are generally due on the 20th of the month after the reporting period ends. If the 20th falls on a weekend or a holiday, the due date moves to the next business day. A return must be filed for every assigned period, even if no tax was collected. Returns are filed and paid online through MyTaxes, the Kentucky Taxpayer Portal. The main return form is Form 51A102. Remote sellers and online marketplaces must register and collect Kentucky tax once their sales into Kentucky pass $100,000 in a year. The 200-transaction test that used to sit beside the sales test was removed on 1 August 2026.
Rate history
Kentucky first put a sales tax in place in 1960, at 3%. The rate rose to 5% in 1968 and to 6% in 1990. It has stayed at 6% since then. What has changed is the base. The state has added services to the tax, first in 2018 and again in 2023 and 2026, while the rate itself stayed at 6%.
Frequently asked questions
What is the sales tax rate in Kentucky?
Kentucky sales tax is 6%. The rate applies to most retail sales of goods, digital property, and a long list of services. There is no city or county sales tax, so 6% is the total rate everywhere in the state.
Does Kentucky have local sales tax rates?
No. Kentucky has no local sales and use taxes. The Kentucky Department of Revenue states this on its Sales and Use Tax page. Cities and counties cannot add a sales tax on top of the 6% state rate.
How do I calculate sales tax in Kentucky?
Multiply the price before tax by 0.06. Add the result to the price. A $100 item has $6.00 of tax and a $106.00 total. A $500 item has $30.00 of tax and a $530.00 total. To take tax out of a total, divide the total by 1.06.
What services are taxed in Kentucky?
Kentucky taxes many services at 6%. These include landscaping, janitorial work, personal fitness training, and marketing. They also include website design and hosting, photography, pet grooming and boarding, and small animal vet care. Laundry and dry cleaning, event planning, admissions, hotel stays, parking, household moving services, and prewritten computer software access services are taxed too. The list grew in 2018 and again on 1 January 2023, when House Bill 8 added more than 30 service types.
Is food taxed in Kentucky?
Most unprepared groceries are not taxed. Food and food ingredients bought for home use are exempt under KRS 139.485. Candy, soft drinks, dietary supplements, and alcohol are taxed. Prepared food is taxed too, including restaurant meals and food sold hot.
What is Kentucky use tax, and how do I report it?
Use tax is 6% on taxable goods bought outside Kentucky and used in Kentucky, when the seller did not charge Kentucky tax. Report it on your Kentucky income tax return, Form 740, or file a Consumer Use Tax Return, Form 51A113. Kentucky gives credit for state sales tax paid to another state on the same purchase.
Does Kentucky have a sales tax holiday?
No. Kentucky has no sales tax holiday. A bill to create one was put forward in 2026 but was not passed into law. The 6% rate applies all year.
Is clothing taxed in Kentucky?
Yes. Clothing and shoes are taxed at the full 6% rate in Kentucky. There is no clothing exemption and no price limit that removes the tax.
How much is sales tax on a car in Kentucky?
Cars do not pay ordinary sales tax. They pay a 6% motor vehicle usage tax when titled or registered. The county clerk collects it. On a $25,000 car the usage tax is $1,500. A trade-in lowers the taxable amount. Some family transfers are exempt.
Sources
- Kentucky Department of Revenue, Sales and Use Tax: https://revenue.ky.gov/Business/Sales-Use-Tax/pages/default.aspx
- Kentucky Department of Revenue, Consumer Use Tax: https://revenue.ky.gov/Individual/Consumer-Use-Tax/Pages/default.aspx
- Kentucky Department of Revenue, Motor Vehicle Usage Tax: https://revenue.ky.gov/Property/Motor-Vehicles/Pages/Motor-Vehicle-Usage-Tax.aspx
- Kentucky Revised Statutes 139.200, Imposition of sales tax: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58186
- Kentucky Department of Revenue, Sales Tax Facts Winter 2025/2026: https://revenue.ky.gov/News/Publications/Sales%20Tax%20Newsletters/Sales%20Tax%20Facts%20Winter%202025-2026.pdf
For a quick check on another purchase, use the main sales tax calculator.
To compare Kentucky with other states, see our sales tax rates by state page.
