The Kentucky state sales tax rate is 6.0% in 2026. When county and city taxes are added, the combined rate ranges from 6.0% in areas with no local additions up to 6.0% in the highest-taxed jurisdictions. The most populated areas of Kentucky — including Jefferson County — have a combined rate of 6.0%.
Kentucky has a flat 6% statewide sales tax with no local additions. Every location in Kentucky pays the same rate, similar to Indiana’s simple flat-rate structure.
💡 Quick Reference: $100 purchase in Kentucky at the average combined rate costs approximately $106.00 after tax. Use the calculator above to find the exact amount for any county or city in Kentucky.
Groceries in Kentucky are most grocery food is exempt from Kentucky sales tax. Clothing purchases are taxable at full rate. Prescription drugs and medical devices are generally exempt from sales tax in Kentucky, as they are in most US states.
Common Kentucky Sales Tax Exemptions
💊
Prescription Medicine
Prescription drugs are fully exempt from Kentucky sales tax.
🌾
Grocery Food
Unprepared groceries are most grocery food is exempt from Kentucky sales tax in Kentucky.
🏭
Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
🌱
Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in Kentucky.
👕
Clothing
Clothing is taxable at full rate in Kentucky.
📚
Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does Kentucky Sales Tax Work?
Sales tax in Kentucky is collected at the point of purchase by retailers and remitted to the Kentucky Department of Revenue. The total rate you pay is the sum of the Kentucky state rate (6.0%) plus any applicable county and city rates in your location.
Businesses with a physical presence in Kentucky — including offices, warehouses, or employees — have sales tax nexus and must collect and remit Kentucky sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in Kentucky annual sales or 200+ Kentucky transactions must also register and collect Kentucky sales tax even without a physical presence.
📅 Kentucky Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the Kentucky Department of Revenue based on your sales volume. File and pay online through the Kentucky state tax portal.
The Kentucky state sales tax rate is 6.0% in 2026. With county and city additions, combined rates range from 6.0% to 6.0% depending on your location. The most common combined rate in populated Kentucky counties is around 6.0%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in Kentucky are most grocery food is exempt from Kentucky sales tax. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate Kentucky sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Jefferson County at 6.0%: $200 × 0.60 = $12.00 in sales tax, making the total $212.00. Or simply use the free Kentucky sales tax calculator at the top of this page.
Yes, if you meet Kentucky’s economic nexus threshold. Remote sellers must collect and remit Kentucky sales tax if they have $100,000 or more in Kentucky sales or 200+ separate Kentucky transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in Kentucky.
Most services are not subject to Kentucky sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in Kentucky — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the Kentucky Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in Kentucky is 6.0%, which occurs in areas with the maximum local tax additions on top of the 6.0% state base rate. The lowest rate is the state base rate of 6.0% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of Kentucky.