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​Changes effective January 1, 2023

2022 Kentucky legislation in House Bill ​8 makes substantial c​​hanges 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.

Download the Taxpayer Bill of Rights

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

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