Kentucky Sales Tax (2026)
Kentucky's state sales tax is 6%, and the average combined rate with local taxes is 6%.
Kentucky sales tax at a glance
| State rate | 6% |
|---|---|
| Average local rate | 0% |
| Average combined rate | 6% |
| Highest local add-on | 0% |
| Groceries | Exempt (candy, soft drinks, prepared food taxable) |
| Clothing | Taxable |
| Vehicles | 6% motor vehicle usage tax collected by the county clerk at titling instead of sales tax |
Sales tax on common purchases (6%)
| Price | Tax | Total |
|---|---|---|
| $20 | $1.20 | $21.20 |
| $100 | $6.00 | $106.00 |
| $500 | $30.00 | $530.00 |
| $1,000 | $60.00 | $1060.00 |
| $30,000 | $1800.00 | $31800.00 |
2026 changes
- 2026-08-01: base expanded to data brokering services and pay-phone charges (HB 757)
Sources: taxfoundation.org · revenue.ky.gov · revenue.ky.gov · revenue.ky.gov
Frequently asked questions
What is the sales tax rate in Kentucky?
The state rate is 6%. With local taxes, the average combined rate is 6%.
Are groceries taxed in Kentucky?
Exempt (candy, soft drinks, prepared food taxable)
Is clothing taxed in Kentucky?
Taxable
How are car purchases taxed in Kentucky?
6% motor vehicle usage tax collected by the county clerk at titling instead of sales tax