Kentucky state sales tax rate
The base state sales tax rate in Kentucky is 6.00%. Recently expanded to many services (2023 reforms). Uniform 6%, no local.
Average local tax adds approximately 0%, bringing the typical combined rate to about 6.00%.
Do services need sales tax in Kentucky?
Yes — most services are subject to sales tax in Kentucky. Specific exemptions exist for professional services, healthcare, and non-discretionary services. Always confirm with the Kentucky Department of Revenue or your CPA for your specific industry.
Common exemptions
- Most professional services (legal, medical, accounting)
- Custom software development
State rate
6.00%
Services
Taxable
Avg local add
0%