Kentucky Revised Statutes

Ky. Rev. Stat. § 139.200 (2026)

Imposition of sales tax

✓ current as of May 2026

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A tax is hereby imposed upon all retailers at the rate of six percent (6%) of the gross receipts derived from: (1) Retail sales of: (a) Tangible personal property, regardless of the method of delivery, made within this Commonwealth; and (b) Digital property regardless of whether: 1. The purchaser has the right to permanently use the property; 2. The purchaser's right to access or retain the property is not permanent; or 3. The purchaser's right of use is conditioned upon continued payment; and (2) The furnishing of the following services: (a) The rental of any room or rooms, lodgings, campsites, or accommodations furnished by any hotel, motel, inn, tourist camp, tourist cabin, campgrounds, recreational vehicle parks, or any other place in which rooms, lodgings, campsites, or accommodations are regularly furnished to transients for a consideration. The tax shall not apply to rooms, lodgings, campsites, or accommodations supplied for a continuous period of thirty (30) days or more to a person; (b) Sewer services; (c) The sale of admissions, except: 1. Admissions to enter the grounds or enclosure of any track licensed under KRS Chapter 230 at which live horse racing or historical horse racing is being conducted under the jurisdiction of the Kentucky Horse Racing and Gaming Corporation; 2. Admissions taxed under KRS 229.031; 3. Admissions that are charged by nonprofit educational, charitable, or religious institutions and for which an exemption is provided under KRS 139.495; and 4. Admissions that are charged by nonprofit civic, governmental, or other nonprofit organizations and for which an exemption is provided under KRS 139.498; (d) Prepaid calling service and prepaid wireless calling service; (e) Intrastate, interstate, and international communications services as defined in KRS 139.195, except the furnishing of pay telephone service as defined in KRS 139.195; (f) Distribution, transmission, or transportation services for natural gas that is for storage, use, or other consumption in this state, excluding those services furnished: 1. For natural gas that is classified as residential use as provided in KRS 139.470(7); or 2. To a seller or reseller of natural gas; (g) Landscaping services, including but not limited to: 1. Lawn care and maintenance services; 2. Tree trimming, pruning, or removal services; 3. Landscape design and installation services; 4. Landscape care and maintenance services; and 5. Snow plowing or removal services; (h) Janitorial services, including but not limited to residential and commercial cleaning services, and carpet, upholstery, and window cleaning services; (i) Small animal veterinary services, excluding veterinary services for equine, cattle, poultry, swine, sheep, goats, llamas, alpacas, ratite birds, buffalo, and cervids; (j) Pet care services, including but not limited to grooming and boarding services, pet sitting services, and pet obedience training services; (k) Industrial laundry services, including but not limited to industrial uniform supply services, protective apparel supply services, and industrial mat and rug supply services; (l) Non-coin-operated laundry and dry cleaning services; (m) Linen supply services, including but not limited to table and bed linen supply services and nonindustrial uniform supply services; (n) Indoor skin tanning services, including but not limited to tanning booth or tanning bed services and spray tanning services; (o) Non-medical diet and weight reducing services; (p) Extended warranty services; (q) Photography and photofinishing services; (r) Telemarketing services; (s) Public opinion and research polling services; (t) Lobbying services; (u) Executive employee recruitment services; (v) Website design and development services; (w) Website hosting services; (x) Facsimile transmission services; (y) Private mailroom services, including: 1. Presorting mail and packages by postal code; 2. Address barcoding; 3. Tracking; 4. Delivery to postal service; and 5. Private mailbox rentals; (z) Bodyguard services; (aa) Residential and nonresidential security system monitoring services, excluding separately stated onsite security guard services; (ab) Private investigation services; (ac) Process server services; (ad) Repossession of tangible personal property services; (ae) Personal background check services; (af) Parking services; 1. Including: a. Valet services; and b. The use of parking lots and parking structures; but 2. Excluding any parking services at an educational institution; (ag) Road and travel services provided by automobile clubs as defined in KRS 281.010; (ah) Condominium time-share exchange services; (ai) Rental of space for meetings, conventions, short-term business uses, entertainment events, weddings, banquets, parties, and other short-term social events; (aj) Social event planning and coordination services; (ak) Leisure, recreational, and athletic instructional services; (al) Recreational camp tuition and fees; (am) Personal fitness training services; (an) Massage services, except when medically necessary; (ao) Cosmetic surgery services; (ap) Body modification services, including tattooing, piercing, scarification, branding, tongue splitting, transdermal and subdermal implants, ear pointing, teeth pointing, and any other modifications that are not necessary for medical or dental health; (aq) Laboratory testing services, excluding laboratory testing: 1. For medical, educational, or veterinary reasons; or 2. Required by a federal, state, or local statute, regulation, court order, or other government-related requirement; (ar) Interior decorating and design services; (as) Household moving services; (at) Specialized design services, including the design of clothing, costumes, fashion, furs, jewelry, shoes, textiles, and lighting; (au) Lapidary services, including cutting, polishing, and engraving precious stones; (av) Labor and services to repair or maintain commercial refrigeration equipment and systems when no tangible personal property is sold in that transaction including service calls and trip charges; (aw) Labor to repair or alter apparel, footwear, watches, or jewelry when no tangible personal property is sold in that transaction; and (ax) Prewritten computer software access services. Effective: July 1, 2024 History: Amended 2024 Ky. Acts ch. 171, sec. 49, effective July 1, 2024. -- Amended 2023 Ky. Acts ch. 92, sec. 7, effective March 24, 2023. -- Amended 2022 Ky. Acts ch. 124, sec. 6, effective July 14, 2022; and ch. 212, sec. 3, effective January 1, 2023. -- Amended 2020 Ky. Acts ch. 91, sec. 42, effective August 1, 2020. -- Amended 2019 Ky. Acts ch. 151, sec. 20, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 37, effective April 14, 2018; and ch. 207, sec. 37, effective April 27, 2018. -- Amended 2009 Ky. Acts ch. 73, sec. 4, effective July 1, 2009. -- Amended 2007 Ky. Acts ch. 141, sec. 4, effective July 1, 2007. -- Amended 2005 Ky. Acts ch. 168, sec. 72, effective January 1, 2006; and ch. 173, Pt. VI, sec. 2, effective June 1, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 7, effective July 1, 2004. -- Amended 1990 Ky. Acts ch. 476, Pt. VII A, sec. 617, effective July 1, 1990. -- Amended 1968 Ky. Acts ch. 40, Part I, sec. 4. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 20. Legislative Research Commission Note (3/24/2023). 2023 Ky. Acts ch. 92, sec. 57, provides that the amendments to this statute in that Act apply retroactively to January 1, 2023, and notwithstanding KRS 131.183, interest shall not be allowed or paid on a refund related to those amendments. Legislative Research Commission Note (6/27/2019). Section 82 of 2019 Ky. Acts ch. 151 states that the amendments to this statute made in Section 20 of that Act apply to transactions occurring on or after July 1, 2019. Legislative Research Commission Note (4/27/2018). Pursuant to 2018 Ky. Acts ch. 207, sec. 152, the amendments made to this statute in that Act apply to transactions occurring on or after July 1, 2018.

Notes of Decisions

Cited in 29 cases (2 in the last 5 years), 1963–2025 · leading case: Delta Air Lines, Inc. v. Commonwealth, Revenue Cabinet, 689 S.W.2d 14 (Ky. 1985).

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Delta Air Lines, Inc. v. Commonwealth, Revenue Cabinet, 689 S.W.2d 14 (Ky. 1985). · cites it 12× “The Revenue Department, in 1979, indicated that it was discontinuing the use of the formula because it believed it was improper and that in the future Delta would be expected to pay tax on all fuel and food purchases made in Kentucky pursuant to KRS 139.200. No attempt was made…”

Genex/London, Inc. v. Kentucky Bd. of Tax Appeals, 622 S.W.2d 499 (Ky. 1981). · cites it 7× “310 shall not apply with respect to the storage, use or other consumption of tangible personal property in this state upon which a tax substantially identical to the tax levied under KRS 139.200 (not including any special excise taxes such as are imposed on alcoholic beverages,…”

Stoner Creek Stud, Inc. v. Revenue Cabinet Commonwealth, 746 S.W.2d 73 (Ky. Ct. App. 1987). · cites it 3× “We next consider the contention that purchases of hay from out-of-state vendors were subject to sales tax pursuant to KRS 139.200 and not a use tax pursuant to KRS 139.”

King Drugs, Inc. v. Commonwealth, 250 S.W.3d 643 (Ky. 2008). “RELEVANT FACTS AND PROCEDURAL BACKGROUND KRS 139.200 imposes a sales tax on gross receipts derived from “[r]etail sales, regardless of the method of delivery, made within this Commonwealth.”

Commonwealth ex rel. Ross v. Lee's Ford Dock, Inc., 551 S.W.2d 236 (Ky. 1977). · cites it 3× “They are levied at the rate of 5% of the sales price of the goods or services sold or used (KRS 139.200, 139.310) and are required to be collected by the retail seller and remitted to the state (KRS 139.”

Revenue Cabinet v. Lazarus, Inc., 49 S.W.3d 172 (Ky. 2001). “KRS 139.200. There is no basis for application of the doctrine.”

Woodward, Hobson & Fulton, L.L.P. v. Revenue Cabinet, 69 S.W.3d 476 (Ky. Ct. App. 2002). · cites it 2× “The Revenue Cabinet responds that the purpose of the use tax is to “equalize the tax treatment” of purchases made outside of Kentucky and retail sales made in Kentucky which are subject to the sales tax under KRS 139.200. The Revenue Cabinet maintains that “without question”…”

Revenue Cabinet v. Joy Tech., Inc., 838 S.W.2d 406 (Ky. Ct. App. 1992). “160 (tangible personal property), and KRS 139.200 (imposition of sales tax) are neatly arranged and skillfully argued.”

Marcum v. City of Louisville Mun. Hous. Comm'n, 374 S.W.2d 865 (Ky. Ct. App. 1963). · cites it 2× “Clearly, the legal incidence of the use tax falls upon the consumer who is the appellee here and, as the taxpayer, is exempt under section 170 of the Constitution and KRS 139.”

Schenley Distillers, Inc. v. Commonwealth Ex Rel. Luckett, 467 S.W.2d 598 (Ky. Ct. App. 1971). “This controversy involves the question of appellant’s liability for sales and use taxes under KRS 139.200 and 139.310 on the purchase of certain machinery and chemicals used in its distillery bottling operations.”

Revenue Cabinet Commonwealth v. Moors Resort, Inc., 675 S.W.2d 859 (Ky. Ct. App. 1984). “110) that are subject to sales tax under KRS 139.200. The board upheld the assessment.”

George Wohrley, Inc. v. Commonwealth, Dep't of Revenue, 495 S.W.2d 173 (Ky. Ct. App. 1973). · cites it 2× “KRS 139.200. The seller protested to the Kentucky Tax Commission (predecessor of the present Kentucky Board of Tax Appeals), which upheld the assessment; it then appealed to the Franklin Circuit Court, which affirmed.”

Show all 29 citing cases →

— Ky. Rev. Stat. § 139.200(1) — 1 case

Dep't of Revenue, Fin. & Admin. Cabinet, Commonwealth of Kentucky v. Hale, Inc. D/B/A Lotsa Pasta (Ky. Ct. App. 2025).

— Ky. Rev. Stat. § 139.200(2)(a) — 3 cases

Ryan Feider v. Peggy Sturdivant (Ky. Ct. App. 2024).

Keith A. Gadd v. Don Hensley (Ky. 2018).

Don Hensley v. Keith A. Gadd (Ky. 2018).

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