Use this skill with your AI agent
Paste this skill into your AI agent's context, or save the file to your project. Works with any AI agent that reads markdown.
| 1 | --- |
| 2 | name: ky-sales-tax |
| 3 | 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. |
| 4 | version: 2.0 |
| 5 | jurisdiction: US-KY |
| 6 | validation_status: ai-drafted-q3 |
| 7 | --- |
| 8 | |
| 9 | # Kentucky Sales and Use Tax Skill v2.0 |
| 10 | |
| 11 | ## Section 1 -- Quick reference |
| 12 | |
| 13 | | Field | Value | |
| 14 | |---|---| |
| 15 | | Jurisdiction | Kentucky | |
| 16 | | State rate | 6.00% (flat, uniform statewide) | |
| 17 | | Local taxes | None | |
| 18 | | Maximum combined rate | 6.00% | |
| 19 | | Sourcing | Destination-based (SST) | |
| 20 | | Economic nexus | $100,000 OR 200 transactions | |
| 21 | | Tax authority | Kentucky Department of Revenue | |
| 22 | | Portal | https://revenue.ky.gov | |
| 23 | | SST member | Yes -- Full Member | |
| 24 | | Services taxation | Expanded effective Jan 1, 2023 -- many services now taxable | |
| 25 | | Skill version | 2.0 | |
| 26 | |
| 27 | ## Section 3 -- Transaction pattern library |
| 28 | |
| 29 | | Pattern | Taxable? | Notes | |
| 30 | |---|---|---| |
| 31 | | General TPP | TAXABLE 6% | | |
| 32 | | Clothing | TAXABLE | No exemption | |
| 33 | | Grocery food | EXEMPT | | |
| 34 | | Prepared food | TAXABLE | | |
| 35 | | SaaS | TAXABLE | Kentucky taxes SaaS as of 2023 expansion | |
| 36 | | Canned software | TAXABLE | | |
| 37 | | Digital goods | TAXABLE | | |
| 38 | | Many services (expanded 2023) | TAXABLE | Including landscaping, janitorial, security, fitness, cosmetic surgery, pet care, and more | |
| 39 | | Professional services (legal, accounting, medical) | NOT TAXABLE | | |
| 40 | | Manufacturing equipment | EXEMPT | | |
| 41 | | Prescription drugs | EXEMPT | | |
| 42 | | Resale | EXEMPT | | |
| 43 | |
| 44 | ## Section 10 -- Prohibitions |
| 45 | |
| 46 | - NEVER forget Kentucky's 2023 services expansion -- many services previously exempt are now taxable. |
| 47 | - NEVER add local taxes -- Kentucky has none. |
| 48 | - NEVER compute any number. |
| 49 | |
| 50 | ## Disclaimer |
| 51 | |
| 52 | Informational only. Review by qualified professional required before filing. |
| 53 | |
| 54 | |
| 55 | --- |
| 56 | |
| 57 | ## Disclaimer |
| 58 | |
| 59 | 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. |
| 60 | |
| 61 | The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes. |
| 62 |
Run this skill, then get an accountant to check it
After running the full skill pack in your AI agent, sign up and upload your worksheet. We'll connect you with a trusted accountant in our network who can review your numbers before you file.
Quality
Q3: AI-drafted
AI-generated with structure and citations. Not independently verified.
Needs deep research against tax authority websites to reach Q2.
Accountant Review
About
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.
Use this skill
This skill is open source and free to use in any AI agent. Copy it, download it, or clone the repo. If you find an error, flag it — a licensed accountant will review.