Changes effective January 1, 2023
2022 Kentucky legislation in House Bill 8 makes substantial changes to how various services are taxed within the state. In the area of sales and use tax, thirty-four (34) additional service categories become 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 bill also creates and/or amends several sales and use tax exemptions.
For more information, including Frequently Asked Questions, please visit
the TaxAnswers Sales and Excise page.