Kentucky sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 6% |
| Local rates | None: one rate statewide |
| Average combined rate | 6.00% |
| Groceries | ExemptFood and food ingredients are exempt. Prepared food and vending-machine food are taxable at 6%. |
| Prescription drugs | ExemptPrescription drugs are exempt, and so are over-the-counter drugs bought with a prescription. |
| Clothing | Taxed (no tax holiday)Clothing is taxed at 6%. Kentucky does not hold a sales tax holiday. |
Official rates: Kentucky Department of Revenue: Sales and use tax.
Worked examples
A $90 pet grooming visit in Louisville (6%)
| Rate | 6% |
|---|---|
| Price before tax | $90.00 |
| Sales tax | $5.40 |
| Total | $95.40 |
Working: $90.00 × 6% = $5.40. Pet grooming became taxable in 2023, so the 6% rate applies to the service just like it does to goods.
Working back from a $265.00 receipt
| Rate | 6% |
|---|---|
| Price before tax | $250.00 |
| Sales tax | $15.00 |
| Total | $265.00 |
Working back: $265.00 ÷ 1.06 = $250.00, so the tax was $15.00. Divide by 1.06 to get the price before tax. With no local taxes, the same divisor works anywhere in Kentucky.
Services Kentucky now taxes
Laws passed in 2022 and 2023 extended the 6% sales tax to more than 30 categories of services from 1 January 2023. They include landscaping, janitorial and cleaning services, pet care such as grooming and boarding, website design and hosting, and parking. In 2026 a further law made data brokering taxable and removed the 200-transaction test for out-of-state sellers from 1 August 2026. If you buy a service in Kentucky, check whether it is now on the taxable list.
No local tax and no holiday
Kentucky cities and counties do not add sales tax; local governments rely on occupational license (payroll) taxes and property taxes instead. That makes the rate predictable: 6% of the taxable price everywhere. Kentucky also does not hold a back-to-school or energy sales tax holiday, so clothing, computers and appliances are taxed at 6% all year.
Kentucky vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Kentucky | 6% | 6.00% | Exempt |
| Indiana | 7% | 7.00% | Exempt |
| Ohio | 5.75% | 7.29% | Exempt |
| West Virginia | 6% | 6.60% | Exempt |
| Virginia | 5.3% | 5.77% | 1% statewide |
| Tennessee | 7% | 9.61% | 4% state + local |
| Missouri | 4.225% | 8.44% | 1.225% state + full local |
| Illinois | 6.25% | 8.98% | No state tax; local 1% may apply |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.