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2022 Kentucky legislation in House Bill 8 and 2023 legislation in House Bill 360 make substantial changes to how various services are taxed within the state. In the area of sales and use tax, more than thirty (30) additional service categories became subject to tax. Businesses that provide the new services are required to collect the 6% sales tax from their customers for providing these services. The bills also create and/or amend several sales and use tax exemptions.​

For more information, including Frequently Asked Questions, please visit the TaxAnswers Sales and Excise page.

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The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.

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