Kentucky
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Taxation, Sales and Use


Agriculture exemption number, require

Agriculture exemption number, required, January 1, 2021

Baby products and diapers, exemption of

Cannabis and cannabis products, deposition of

Certain pet transfer or adoption fees, exemption of

Coal mining operations, exemption of

Construction contractor, exemption

Drugs, agricultural animals, exemption of

Feminine hygiene products, exemption of

Incontinence products, exempt

Increase to eight percent (8%)

Marketplace provider, qualification of

Motor carrier, exemptions, elimination

Motor vehicle use tax, trade in allowance for new motor vehicles, limit

New and expanded industry

Pasture, agricultural, and horticultural land maintenance services, exemption of

Rebates

Remote retailer or marketplace provider, sales threshold, registration and collection

Repair and replacement parts, exemptions, elimination

Sales and Use Tax, Distilled Spirits, Wine, and Malt Beverages Sales

Services, imposition of tax on selected

Small animal veterinary services, exemption

Small animal veterinary services, exemption of

Tax Expenditure Oversight Board, establishment of

Technical correction

Telecommunications equipment, refund

Vapor products tax

Vapor products tax, 10% rate

Vapor products tax, floor stock tax, elimination of

Vapor products tax, open vaping system, rate


Last updated: 10/27/2020 12:10 PM (EDT)
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