Shoplifting or retail theft laws vary from state to state, and in many states the act of shoplifting—taking displayed goods from a commercial retail store during store hours and without paying for the goods—is classified as the criminal offense of theft or larceny.

Shoplifting, theft, and larceny laws are often classified in part by the value of the goods stolen, attempted to be stolen, or intended to be stolen. These laws are generally located in a state’s statutes—often in the penal or criminal code.

In Kentucky, shoplifting is considered a form of theft and is covered under the state's theft laws. The legal term for shoplifting is 'theft by unlawful taking or disposition' and it applies to someone who takes merchandise from a retail establishment without paying for it with the intent to deprive the merchant of the merchandise. The severity of the charge and the penalties involved typically depend on the value of the goods stolen. For example, theft of property valued at less than $500 is generally classified as a Class A misdemeanor, which can result in a fine and/or up to 12 months in jail. If the value of the stolen goods is $500 or more but less than $10,000, the offense is elevated to a Class D felony, which carries harsher penalties including a potential prison sentence. Theft of property valued at $10,000 or more is considered a Class C felony, with even more severe consequences. Kentucky's theft laws are primarily found in the Kentucky Revised Statutes (KRS), specifically KRS Chapter 514.