Kentucky
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Taxation, Sales and Use


Baby-related and menstrual products, diapers, exemption

Breast pumps and related supplies, exemption

Certain services on which a sales tax is imposed, removal

Currency and bullion currency, tax relief

Currency and bullion, exemption

Department of Revenue, agricultural tax exemption, card production, report

Diapers, exemption

Document and lien fees, insurance, exclusion from gross receipts

Financial Incentive Review Committee, establishment, duties

Firearms and firearm-related items, exemption

Holiday, firearm safety and storage devices, April 5-15

Holiday, various items, first weekend in August

Leisure, recreational, and athletic instructional services, imposition, removal

Manufactured homes, exemption

Menstrual discharge collection devices, exemption

Modular homes, exemption

Motor vehicles purchased by active duty service members, exemption

Nonprofit educational, charitable, and religious organizations, exemption

On-farm facilities, electricity, exemption

Recreational camp tuition fees, imposition, removal

Religious institutions, exemption

State and local, food, prescription drugs, certain utilities, exemption, proposed amendment

State and local, food, prescription drugs, residential utilities, exemption, proposed amendment

Usage tax, purchases by military and National Guard members from motor vehicle dealers, exemption

Venue, qualifying attraction, sales tax rebate


Last updated: 2/21/2025 4:29 PM (EST)