Kentucky Sales Tax Rate
Kentucky charges one statewide sales and use tax rate with no local add-on, so the rate is the same in every city and county. Grocery food is exempt, and vehicles are handled through a separate usage tax that the county clerk collects when the vehicle is titled or registered rather than at the dealer.
State rate
6%
Local add-on
None
Combined
6%
The Kentucky Department of Revenue states that there are no local sales and use taxes in Kentucky, so the state rate is the rate on every taxable sale in every city and county.
Work out the tax on a purchase
The calculator applies the state rate. Where local tax applies, add your local rate to get the figure that will appear on the receipt — the official lookup below gives the exact rate for an address.
Total Cost
$106.00
| Detail | Amount |
|---|---|
| Purchase Price | $100.00 |
| State Tax Rate | 6.000% |
| Sales Tax | $6.00 |
| Total | $106.00 |
Groceries are exempt from sales tax in Kentucky.
Sales tax
Tax rate
Total cost
State-level base rates only. Many states allow cities and counties to add local sales taxes which are not included here. Check your local rate for exact calculations.
Edit inputs ↑What Kentucky taxes, and what it doesn't
Groceries and prepared food
Products defined as food and food ingredients in KRS 139.485 are exempt from sales and use tax. Prepared food is specifically excluded from that definition and stays taxable, whether it is sold by a restaurant, deli, grocery store, convenience store or other retailer; prepared food includes food sold in a heated state or heated by the retailer.
Motor vehicles
Motor vehicles are subject to the Motor Vehicle Usage Tax, which the Department of Revenue describes as separate and distinct from all other state taxes. It is levied at six percent on every motor vehicle used in Kentucky and is collected by the county clerk when ownership is transferred or the vehicle is first offered for registration. A clerk cannot register or issue tags for a vehicle until the usage tax is paid.
Vehicles from another state
When a vehicle registered in another state is offered for registration in Kentucky for the first time and that state levied a substantially identical tax, Kentucky credits the tax paid to the other state against the usage tax. No credit is given if the other state does not grant a similar credit for substantially identical taxes paid in Kentucky.
Use tax on out-of-state purchases
Use tax is imposed on property bought for storage, use or consumption in Kentucky. The Department of Revenue calls it a back stop for sales tax that generally applies to property purchased outside the state and used inside it.
Get the exact rate for an address
A statewide figure is a starting point, not a receipt. For the rate that actually applies to a specific address, use the state's own lookup — third-party rate tables disagree with each other and go stale between rate changes.
Compare with other states
Frequently asked questions
Does Kentucky tax groceries?
No, not food and food ingredients as defined in KRS 139.485, which are exempt from sales and use tax. Prepared food is excluded from the exemption and is taxed, including food sold hot or heated by the retailer, wherever it is sold.
Does Kentucky have local sales taxes?
No. The Kentucky Department of Revenue states that there are no local sales and use taxes in Kentucky, so cities and counties do not add to the state rate.
How is tax charged on a car in Kentucky?
Through the Motor Vehicle Usage Tax, levied at six percent and collected by the county clerk when the vehicle is transferred or first registered. If you just bought a vehicle, the Department of Revenue says to contact your county clerk to pay it. The clerk will not register the vehicle or issue tags until it is paid.
Do I owe Kentucky use tax on things I buy online?
Use tax is imposed on tangible personal property and digital property bought for storage, use or consumption in Kentucky. It is a back stop for sales tax and generally applies to property purchased outside the state for use inside it.
Sources
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