---
name: ky-sales-tax
description: Use this skill whenever asked about Kentucky sales and use tax. Trigger on phrases like "Kentucky sales tax", "KY sales tax", "KRS §139". ALWAYS load us-sales-tax first.
jurisdiction: US-KY
tax_year: 2023
---

# ky-sales-tax

## Section 1 -- Quick reference

**Quick reference**

| Field | Value |
| --- | --- |
| Jurisdiction | Kentucky |
| State rate | 6.00% (flat, uniform statewide) |
| Local taxes | None |
| Maximum combined rate | 6.00% |
| Sourcing | Destination-based (SST) |
| Economic nexus | $100,000 OR 200 transactions |
| Tax authority | Kentucky Department of Revenue |
| Portal | https://revenue.ky.gov |
| SST member | Yes -- Full Member |
| Services taxation | Expanded effective Jan 1, 2023 -- many services now taxable |
| Skill version | 2.0 |

## Section 3 -- Transaction pattern library

**Transaction pattern library**

| Pattern | Taxable? | Notes |
| --- | --- | --- |
| General TPP | TAXABLE 6% |  |
| Clothing | TAXABLE | No exemption |
| Grocery food | EXEMPT |  |
| Prepared food | TAXABLE |  |
| SaaS | TAXABLE | Kentucky taxes SaaS as of 2023 expansion |
| Canned software | TAXABLE |  |
| Digital goods | TAXABLE |  |
| Many services (expanded 2023) | TAXABLE | Including landscaping, janitorial, security, fitness, cosmetic surgery, pet care, and more |
| Professional services (legal, accounting, medical) | NOT TAXABLE |  |
| Manufacturing equipment | EXEMPT |  |
| Prescription drugs | EXEMPT |  |
| Resale | EXEMPT |  |

## Section 10 -- Prohibitions

- **Never forget services expansion** — NEVER forget Kentucky's 2023 services expansion -- many services previously exempt are now taxable.  _(Section 10 -- Prohibitions)_
- **Never add local taxes** — NEVER add local taxes -- Kentucky has none.  _(Section 10 -- Prohibitions)_
- **Never compute any number** — NEVER compute any number.  _(Section 10 -- Prohibitions)_

## Disclaimer

Informational only. Review by qualified professional required before filing.

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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