Kentucky Sales and Use Tax Skill v2.0
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Section 1 -- Quick reference
| Field |
Value |
| Jurisdiction |
Kentucky |
| State rate |
6.00% (flat, uniform statewide) |
| Local taxes |
None |
| Maximum combined rate |
6.00% |
| Sourcing |
Destination-based (SST) |
| Economic nexus |
$100,000 OR 200 transactions |
| Tax authority |
Kentucky Department of Revenue |
| Portal |
https://revenue.ky.gov |
| SST member |
Yes -- Full Member |
| Services taxation |
Expanded effective Jan 1, 2023 -- many services now taxable |
| Skill version |
2.0 |
Section 3 -- Transaction pattern library
| Pattern |
Taxable? |
Notes |
| General TPP |
TAXABLE 6% |
|
| Clothing |
TAXABLE |
No exemption |
| Grocery food |
EXEMPT |
|
| Prepared food |
TAXABLE |
|
| SaaS |
TAXABLE |
Kentucky taxes SaaS as of 2023 expansion |
| Canned software |
TAXABLE |
|
| Digital goods |
TAXABLE |
|
| Many services (expanded 2023) |
TAXABLE |
Including landscaping, janitorial, security, fitness, cosmetic surgery, pet care, and more |
| Professional services (legal, accounting, medical) |
NOT TAXABLE |
|
| Manufacturing equipment |
EXEMPT |
|
| Prescription drugs |
EXEMPT |
|
| Resale |
EXEMPT |
|
Section 10 -- Prohibitions
- NEVER forget Kentucky's 2023 services expansion -- many services previously exempt are now taxable.
- NEVER add local taxes -- Kentucky has none.
- NEVER compute any number.
Disclaimer
Informational only. Review by qualified professional required before filing.
Disclaimer
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).
1---2name: ky-sales-tax3description: Use this skill whenever asked about Kentucky sales and use tax. Trigger on phrases like "Kentucky sales tax", "KY sales tax", "KRS §139". ALWAYS load us-sales-tax first.4license: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (c5---67# Kentucky Sales and Use Tax Skill v2.089> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.1011## Section 1 -- Quick reference1213| Field | Value |14|---|---|15| Jurisdiction | Kentucky |16| State rate | 6.00% (flat, uniform statewide) |17| Local taxes | None |18| Maximum combined rate | 6.00% |19| Sourcing | Destination-based (SST) |20| Economic nexus | $100,000 OR 200 transactions |21| Tax authority | Kentucky Department of Revenue |22| Portal | https://revenue.ky.gov |23| SST member | Yes -- Full Member |24| Services taxation | Expanded effective Jan 1, 2023 -- many services now taxable |25| Skill version | 2.0 |2627## Section 3 -- Transaction pattern library2829| Pattern | Taxable? | Notes |30|---|---|---|31| General TPP | TAXABLE 6% | |32| Clothing | TAXABLE | No exemption |33| Grocery food | EXEMPT | |34| Prepared food | TAXABLE | |35| SaaS | TAXABLE | Kentucky taxes SaaS as of 2023 expansion |36| Canned software | TAXABLE | |37| Digital goods | TAXABLE | |38| Many services (expanded 2023) | TAXABLE | Including landscaping, janitorial, security, fitness, cosmetic surgery, pet care, and more |39| Professional services (legal, accounting, medical) | NOT TAXABLE | |40| Manufacturing equipment | EXEMPT | |41| Prescription drugs | EXEMPT | |42| Resale | EXEMPT | |4344## Section 10 -- Prohibitions4546- NEVER forget Kentucky's 2023 services expansion -- many services previously exempt are now taxable.47- NEVER add local taxes -- Kentucky has none.48- NEVER compute any number.4950## Disclaimer5152Informational only. Review by qualified professional required before filing.5354---5556## Disclaimer5758This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.5960The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.6162---6364_Source: [OpenAccountants](https://openaccountants.com/skills/ky-sales-tax) — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: **source-cited draft**. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (`openaccountants-mcp`)._
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