Kentucky Sales Tax Calculator
Calculate the exact sales tax for any purchase in Kentucky. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
KY Base State Rate: 6%
Boone
Total Amount
$106.00
$100.00 + $6.00 tax
Tax Components
Kentucky Sales Tax Highlights
Kentucky has a flat 6% state sales tax
No local sales taxes
Groceries are exempt
Same rate statewide
Kentucky Sales Tax FAQ
What is Kentucky's sales tax rate?
Kentucky has a flat 6% state sales tax with no local sales taxes. The rate is the same everywhere in the state.
Kentucky Sales Tax Rate Structure in 2026
Kentucky imposes a flat 6% state sales tax with no local sales taxes. The rate is uniform across the entire state — Louisville, Lexington, Covington, Bowling Green, and every other jurisdiction charge exactly 6%. This makes Kentucky one of the simplest states for sales tax compliance.
Kentucky's uniform rate eliminates the need to track location-based rate differences. Whether a sale occurs in a major city or a rural county, the tax calculation is identical.
| Area | State Rate | Local Rate | Combined Rate |
|---|---|---|---|
| Louisville (Jefferson Co.) | 6% | 0% | 6% |
| Lexington (Fayette Co.) | 6% | 0% | 6% |
| Covington (Kenton Co.) | 6% | 0% | 6% |
| Bowling Green (Warren Co.) | 6% | 0% | 6% |
| Owensboro (Daviess Co.) | 6% | 0% | 6% |
Tax-Exempt Items and Special Rules in Kentucky
Kentucky exempts groceries (food for human consumption) from sales tax, which significantly reduces the cost burden on residents. Prescription drugs are also exempt. Clothing is fully taxable with no exemption or reduced rate.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries (unprepared food) | Exempt | Food for home consumption |
| Prepared food / restaurants | Yes — 6% | Restaurant meals fully taxable |
| Clothing | Yes | No clothing exemption |
| Prescription drugs | Exempt | All prescription medications |
| Over-the-counter medicine | Yes | Non-prescription drugs are taxable |
| Residential utilities | Exempt | Electricity, gas, water for residential use |
| Manufacturing machinery | Exempt | Equipment used in manufacturing process |
| Motor vehicles | Yes — 6% | No trade-in credit for used vehicle value |
Kentucky expanded its sales tax base in 2018 to include several services that were previously untaxed: landscaping, janitorial services, small animal veterinary services, laundry and dry cleaning, and industrial laundry services. This was part of a broader tax reform effort to broaden the base and reduce reliance on income taxes.
Filing and Compliance for Kentucky Sales Tax
The Kentucky Department of Revenue (DOR) administers all sales tax. Businesses register for a Sales and Use Tax Account through the Kentucky One Stop Business Portal. Filing frequency: monthly (over $1,200/year liability), quarterly ($300–$1,200), or annually (under $300).
Kentucky adopted economic nexus effective October 1, 2018, requiring remote sellers with more than $100,000 in sales or 200 transactions to Kentucky customers to collect and remit tax.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in sales or 200 transactions |
| Marketplace facilitator rule | Yes — effective July 1, 2019 |
| Filing frequency | Monthly, Quarterly, or Annual |
| State agency | Kentucky Department of Revenue |
| Late filing penalty | 2% of tax due per month (up to 20%) |
| Sourcing method | Destination-based |
Kentucky is a member of the Streamlined Sales Tax (SST) agreement. The flat statewide rate and SST membership make Kentucky straightforward for multi-state compliance. Businesses can register and file through the SST system alongside other member states.
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- Kentucky Department of Revenue
Official Kentucky tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.