⚡ Updated for 2026 · Kentucky Sales Tax

Kentucky Sales Tax Calculator 2026

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Sales Tax Amount
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Combined rate: 0%
Total with tax: $0.00
Pre-tax Amount
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Tax Amount
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Total Price
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Tax Rate Breakdown

Kentucky Sales Tax Rates by County (2026)

CountyState RateCounty RateCombined RateMajor City
Adair County6.0%0.0%6.0%Columbia
Allen County6.0%0.0%6.0%Scottsville
Barren County6.0%0.0%6.0%Glasgow
Boone County6.0%0.0%6.0%Burlington
Boyd County6.0%3.0%9.0%Ashland
Boyle County6.0%0.0%6.0%Danville
Bracken County6.0%0.0%6.0%Brooksville
Breathitt County6.0%0.0%6.0%Jackson
Breckinridge County6.0%0.0%6.0%Hardinsburg
Bullitt County6.0%0.0%6.0%Shepherdsville
Butler County6.0%0.0%6.0%Morgantown
Caldwell County6.0%0.0%6.0%Princeton
Calloway County6.0%0.0%6.0%Murray

What Is the Kentucky Sales Tax Rate in 2026?

The state sales tax rate in Kentucky is 6.0%. However, some counties may have an additional local sales tax rate, which can range from 0.0% to 3.0%. The combined sales tax rate in Kentucky can range from 6.0% to 9.0%.

Kentucky has a relatively simple sales tax system, with a few exemptions and special rules. For example, groceries, clothing, and prescription medications are exempt from sales tax.

💡 Quick Reference: If you’re selling taxable goods in Kentucky, you’ll need to charge a minimum of 6.0% sales tax, which is the state rate. However, if you’re selling in a county with a local sales tax rate, you’ll need to charge the combined rate.

It’s worth noting that Kentucky has a few unique rules and exemptions, such as the exemption for groceries and clothing. Additionally, some counties may have special rules or exemptions, so it’s always a good idea to check with the Kentucky Department of Revenue for specific information.

Common Kentucky Sales Tax Exemptions

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Groceries
Groceries are exempt from sales tax in Kentucky, including most food and beverage items.
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Clothing
Clothing and footwear are exempt from sales tax in Kentucky, with some exceptions for certain types of clothing.
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Prescription Medications
Prescription medications are exempt from sales tax in Kentucky, including most prescription drugs and medical equipment.
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Textbooks
Textbooks and other educational materials are exempt from sales tax in Kentucky, including books, workbooks, and digital materials.
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Educational Services
Educational services, including tuition and fees, are exempt from sales tax in Kentucky.
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Residential Rentals
Residential rentals, including apartments and houses, are exempt from sales tax in Kentucky.

How Does Kentucky Sales Tax Work?

The Kentucky Department of Revenue is responsible for collecting and administering sales tax in the state. Businesses that sell taxable goods or services in Kentucky are required to register for a sales tax permit and collect sales tax from their customers.

Kentucky has a relatively low economic nexus threshold of $100,000 in annual sales, which means that out-of-state businesses that sell taxable goods or services to Kentucky customers may be required to register for a sales tax permit and collect sales tax.

📅 Kentucky Sales Tax Filing: Businesses that are required to collect sales tax in Kentucky must file a sales tax return with the Kentucky Department of Revenue on a monthly or quarterly basis, depending on their sales volume. The due date for sales tax returns is the 20th day of the month following the end of the filing period.

Frequently Asked Questions

The state sales tax rate in Kentucky is 6.0%, but some counties may have an additional local sales tax rate, which can range from 0.0% to 3.0%.
Yes, if you’re selling taxable goods or services to Kentucky customers, you’ll need to collect sales tax, regardless of whether the sale is made online or in-person.
The economic nexus threshold in Kentucky is $100,000 in annual sales, which means that out-of-state businesses that sell taxable goods or services to Kentucky customers may be required to register for a sales tax permit and collect sales tax.
The frequency of sales tax returns in Kentucky depends on your sales volume. If you have annual sales of $60,000 or more, you’ll need to file a monthly return. If you have annual sales of less than $60,000, you’ll need to file a quarterly return.
The due date for sales tax returns in Kentucky is the 20th day of the month following the end of the filing period.
Yes, if you’ve overpaid sales tax in Kentucky, you can file a claim for a refund with the Kentucky Department of Revenue.

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