The Kentucky Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any county or city in Kentucky. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
Kentucky Sales Tax Calculator
Calculate sales tax for all counties and cities in Kentucky with accurate rates
Total Amount
Tax Amount
Pre-Tax Amount
Total Tax Rate
Removing Tax: Pre-Tax = Amount ÷ (1 + Tax Rate)
The Kentucky Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any county or city in Kentucky. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
When adding sales tax:
- Tax Amount = Pre-Tax Amount × Tax Rate
- Total Amount = Pre-Tax Amount + Tax Amount
When removing sales tax:
- Pre-Tax Amount = Total Amount ÷ (1 + Tax Rate)
- Tax Amount = Total Amount – Pre-Tax Amount
Kentucky has a state sales tax rate of 6.00%. Unlike many other states, Kentucky does not have a general local sales tax. However, some cities and counties have specific local taxes for certain goods and services, such as food and beverage taxes and hotel taxes.
Adding Sales Tax Example
Let’s say you want to calculate sales tax on a $100 purchase in Louisville with a food and beverage tax, making the total tax rate 9.00% (6.00% state + 3.00% local):
Pre-Tax Amount = $100
Tax Rate = 9.00% or 0.09
Calculate the tax amount:
Tax Amount = $100 × 0.09 = $9.00
Calculate the total amount:
Total Amount = $100 + $9.00 = $109.00
Removing Sales Tax Example
Now, let’s say you have a total amount of $109.00 for a restaurant meal in Louisville and want to calculate the pre-tax amount and tax:
Total Amount = $109.00
Tax Rate = 9.00% or 0.09
Calculate the pre-tax amount:
Pre-Tax Amount = $109.00 ÷ (1 + 0.09) = $109.00 ÷ 1.09 = $100.00
Calculate the tax amount:
Tax Amount = $109.00 – $100.00 = $9.00
General Merchandise Example
For most purchases in Kentucky, there is no local sales tax, so the total tax rate is 6.00% (state tax only). Let’s calculate tax on a $100 product:
Pre-Tax Amount = $100
Tax Rate = 6.00% or 0.06
Calculate the tax amount:
Tax Amount = $100 × 0.06 = $6.00
Calculate the total amount:
Total Amount = $100 + $6.00 = $106.00
Kentucky Sales Tax Rates
Kentucky has a state sales tax rate of 6.00%, which is uniform across the state. Unlike many other states, Kentucky does not allow local governments to impose general sales taxes. However, some cities and counties have specific local option taxes for certain goods and services, such as food and beverage taxes and hotel taxes.
State Rate
Food & Beverage Tax
Hotel Tax
Combined Range
Major Kentucky Cities and Their Tax Rates
| City | State Tax | Local Tax | Total Tax |
|---|---|---|---|
| Louisville | 6.00% | 3.00% | 9.00% |
| Lexington | 6.00% | 3.00% | 9.00% |
| Bowling Green | 6.00% | 3.00% | 9.00% |
| Owensboro | 6.00% | 3.00% | 9.00% |
| Covington | 6.00% | 3.00% | 9.00% |
| Newport | 6.00% | 3.00% | 9.00% |
| Florence | 6.00% | 3.00% | 9.00% |
| Hopkinsville | 6.00% | 3.00% | 9.00% |
| Paducah | 6.00% | 3.00% | 9.00% |
| Nicholasville | 6.00% | 3.00% | 9.00% |
| Elizabethtown | 6.00% | 3.00% | 9.00% |
| Frankfort | 6.00% | 3.00% | 9.00% |
| Shively | 6.00% | 3.00% | 9.00% |
| St. Matthews | 6.00% | 3.00% | 9.00% |
| Lyndon | 6.00% | 3.00% | 9.00% |
| Jeffersontown | 6.00% | 3.00% | 9.00% |
| Middletown | 6.00% | 3.00% | 9.00% |
| Indian Hills | 6.00% | 3.00% | 9.00% |
| Springfield | 6.00% | 3.00% | 9.00% |
| Murray | 6.00% | 3.00% | 9.00% |
Kentucky Sales Tax Exemptions
Kentucky provides several exemptions from sales tax for certain types of goods and services. Some common exemptions include:
- Prescription Drugs: All prescription medications are exempt from sales tax
- Food: Most food for human consumption is exempt from sales tax, except for prepared food and beverages (which are subject to the 3% food and beverage tax in select cities)
- Medical Devices: Prosthetics, wheelchairs, and other medical devices
- Farm Equipment: Machinery and equipment used in agricultural production
- Manufacturing Equipment: Equipment used directly in manufacturing
- Utilities: Residential electricity, natural gas, and water
- Newspapers and Magazines: Print media sold by subscription or at newsstands
- Religious and Charitable Organizations: Purchases by qualifying organizations
- Government Agencies: Purchases by federal, state, and local governments
Kentucky Sales Tax Holidays
Kentucky does not currently have any statewide sales tax holidays. Unlike many other states, Kentucky does not offer annual back-to-school or energy-efficient appliance sales tax holidays at the state level.
However, some local jurisdictions may offer temporary exemptions for specific events or purposes. It’s always best to check with local authorities for any potential tax holidays in your area.
Understanding Kentucky Sales Tax
What is Kentucky Sales Tax?
Kentucky has a state sales tax rate of 6.00%, which is uniform across the state. Unlike many other states, Kentucky does not allow local governments to impose general sales taxes. However, some cities and counties have specific local option taxes for certain goods and services, such as food and beverage taxes and hotel taxes.
Local Tax Variations
While Kentucky has a uniform state sales tax rate, some cities and counties have local option taxes for specific goods and services. The most common are food and beverage taxes (3%) and hotel taxes (1%). These taxes are in addition to the state sales tax and apply only in certain jurisdictions.
Tax Collection
Sales tax in Kentucky is collected by sellers at the point of sale and remitted to the Kentucky Department of Revenue. Sellers must register with the state and obtain a sales tax permit before collecting tax.
Use Tax
Kentucky use tax applies when sales tax has not been paid on taxable items purchased outside the state for use in Kentucky. The use tax rate is the same as the sales tax rate that would have applied if the purchase was made within the state.
Business Registration
Businesses selling taxable goods or services in Kentucky must register for a sales tax permit with the Kentucky Department of Revenue. Registration can be done online through the Kentucky Department of Revenue website.
Filing Requirements
Sales tax returns in Kentucky are typically filed monthly, quarterly, or annually, depending on the business’s tax liability. Filing is done through the Kentucky Department of Revenue’s online system, and payments are due by the 20th of the month following the reporting period.
Kentucky Sales Tax for Businesses
Nexus Requirements
Businesses must collect Kentucky sales tax if they have nexus in the state. Nexus can be established through physical presence, economic activity, or other connections. Kentucky follows economic nexus rules, requiring out-of-state sellers to collect tax if they have more than $100,000 in sales into the state in the previous calendar year.
Marketplace Facilitators
Marketplace facilitators like Amazon and eBay are required to collect and remit sales tax on behalf of third-party sellers selling into Kentucky. This applies to marketplace facilitators with more than $100,000 in sales into the state.
Exemption Certificates
Businesses purchasing items for resale can provide exemption certificates to sellers to avoid paying sales tax. Kentucky has a specific form that must be completed and provided to the seller at the time of purchase.
Shipping and Handling
In Kentucky, shipping and handling charges are generally taxable if they are part of the sale of tangible personal property. If the charges are separately stated and related to transportation services, they may be exempt.
Penalties and Interest
Kentucky imposes penalties for late filing and late payment of sales tax. The penalty is 10% of the tax due for late filing, plus interest at the rate of 0.5% per month. Failure to file or pay can result in additional penalties and legal action.
Tax Calculation Services
Given the complexity of Kentucky’s sales tax system with local option taxes for specific goods and services, many businesses use automated tax calculation services to ensure accurate collection and remittance of sales tax.