Ky. Rev. Stat. » Chapter 142
Kentucky Revised Statutes

Ky. Rev. Stat. § 142.400 (2026)

Statewide transient room tax -- Rate -- Exclusions from tax

✓ laws through the 2026 session (checked Sept. 2026)
Find cases: SyfertCases citing this section KY-LRCapps.legislature.ky.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

(1) As used in this section:

(a) "Person" has the same meaning as in KRS 91A.345; and

(b) "Rent" has the same meaning as in KRS 91A.345.

(2) A statewide transient room tax shall be imposed at a rate of one percent (1%) of the rent for every occupancy of any suite, room, rooms, cabins, lodgings, campsites, or other accommodations charged by any hotel, motel, inn, tourist camp, tourist cabin, campgrounds, recreational vehicle parks, or other place in which accommodations are regularly furnished to transients for a consideration or by any person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental of the accommodations for consideration.

(3) As used in this subsection, rent shall not include any other local or state taxes paid by the person or entity renting the accommodations.

(4) The tax imposed by subsection (1) of this section shall not apply to rooms, lodgings, campsites, or accommodations supplied for a continuous period of thirty

(30) days or more to a person. Effective: January 1, 2023 History: Amended 2022 Ky. Acts ch. 212, sec. 25, effective January 1, 2023. -- Created 2005 Ky. Acts ch. 168, sec. 67, effective June 1, 2005.

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2018–2024 · leading case: Ryan Feider v. Peggy Sturdivant, No. 2023 CA 000146 (Ky. Ct. App. Feb. 8, 2024).
Sort: Relevance Newest Treatment
Ryan Feider v. Peggy Sturdivant, No. 2023 CA 000146 (Ky. Ct. App. Feb. 8, 2024). “They offer nightly and weekly rates for vacationers. They employ cleaners and maintenance persons to keep the facilities clean and functioning for their patrons.”
Keith A. Gadd v. Don Hensley, No. 2017-SC-0431 (Ky. Nov. 15, 2018). “or accommodations are regularly furnished to transients for a consideration[,]” but the tax does not apply to rentals of thirty days or more); KRS 142.400(2) (assessing transient room tax at 1% rate, but excluding any “rental or lease of any room or set of rooms that is equipped…”
Don Hensley v. Keith A. Gadd, No. 2017-SC-0189 (Ky. Nov. 15, 2018). “or accommodations are regularly furnished to transients for a consideration[,]” but the tax does not apply to rentals of thirty days or more); KRS 142.400(2) (assessing transient room tax at 1% rate, but excluding any “rental or lease of any room or set of rooms that is equipped…”
Ky. Rev. Stat. § 142.400(2): 3 cases
Ryan Feider v. Peggy Sturdivant, No. 2023 CA 000146 (Ky. Ct. App. Feb. 8, 2024). “They offer nightly and weekly rates for vacationers. They employ cleaners and maintenance persons to keep the facilities clean and functioning for their patrons.”
Keith A. Gadd v. Don Hensley, No. 2017-SC-0431 (Ky. Nov. 15, 2018). “or accommodations are regularly furnished to transients for a consideration[,]” but the tax does not apply to rentals of thirty days or more); KRS 142.400(2) (assessing transient room tax at 1% rate, but excluding any “rental or lease of any room or set of rooms that is equipped…”
Don Hensley v. Keith A. Gadd, No. 2017-SC-0189 (Ky. Nov. 15, 2018). “or accommodations are regularly furnished to transients for a consideration[,]” but the tax does not apply to rentals of thirty days or more); KRS 142.400(2) (assessing transient room tax at 1% rate, but excluding any “rental or lease of any room or set of rooms that is equipped…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.