Sales tax is a tax imposed by state and local governments on the sale of goods and services and is usually calculated as a percentage of the sale price. Sales tax is sometimes referred to as retail sales tax.
In Kentucky, sales tax is a state-level tax imposed on the sale of most goods and certain services. The state sales tax rate is 6%, and this rate applies uniformly across the state as Kentucky does not allow local jurisdictions to impose additional sales taxes. This means that consumers in Kentucky will pay the same rate of sales tax on taxable goods and services regardless of where they are in the state. There are, however, exemptions to this tax, including but not limited to certain food items, prescription drugs, and medical equipment. Businesses selling taxable goods or services are responsible for collecting the sales tax from consumers and remitting it to the Kentucky Department of Revenue.