| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Adair County | 6.0% | 0.0% | 6.0% | Columbia |
| Allen County | 6.0% | 0.0% | 6.0% | Scottsville |
| Barren County | 6.0% | 0.0% | 6.0% | Glasgow |
| Boone County | 6.0% | 0.0% | 6.0% | Burlington |
| Boyd County | 6.0% | 3.0% | 9.0% | Ashland |
| Boyle County | 6.0% | 0.0% | 6.0% | Danville |
| Bracken County | 6.0% | 0.0% | 6.0% | Brooksville |
| Breathitt County | 6.0% | 0.0% | 6.0% | Jackson |
| Breckinridge County | 6.0% | 0.0% | 6.0% | Hardinsburg |
| Bullitt County | 6.0% | 0.0% | 6.0% | Shepherdsville |
| Butler County | 6.0% | 0.0% | 6.0% | Morgantown |
| Caldwell County | 6.0% | 0.0% | 6.0% | Princeton |
| Calloway County | 6.0% | 0.0% | 6.0% | Murray |
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.
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.
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.