State Rate Only
Fayette County
Jefferson County
Kenton County
Boone County
Campbell County
Bourbon County
Clark County
Fayette County
Franklin County
Gallatin County
Grant County
Henderson County
Jefferson County
Jessamine County
Kenton County
Larue County
Logan County
Madison County
Montgomery County
Morgan County
Ohio County
Pendleton County
Pulaski County
Scott County
Shelby County
Warren County
Webster County
Woodford County
Total Tax: $0.00
Total Cost (with tax): $0.00
Understanding Kentucky Sales Tax
The Commonwealth of Kentucky imposes a state sales and use tax on tangible personal property and certain services.
This tax is crucial for funding public services and infrastructure within the state.
Understanding how it applies to your purchases is essential for both consumers and businesses.
How Kentucky Sales Tax Works
Kentucky's state sales tax rate is currently 6%. This rate applies to most retail sales of tangible personal property and certain selected services.
However, many counties and some cities in Kentucky also impose local sales taxes, which are added to the state rate.
These local taxes can vary significantly by jurisdiction, leading to different overall tax rates across the state.
Calculating Kentucky Sales Tax
The calculation is straightforward. First, determine the applicable tax rate, which is the state rate (6%) plus any local tax rate for the specific county (and sometimes city) where the transaction occurs.
The formula for calculating the sales tax amount is:
To find the total cost of the purchase, you add the calculated sales tax amount to the original purchase amount:
Total Cost = Purchase Amount + Sales Tax Amount
Key Considerations for Kentucky Sales Tax:
State Rate: The base state sales tax rate in Kentucky is 6%.
Local Taxes: Many counties and cities levy additional local sales taxes. This calculator includes common local rates for demonstration. Always verify the exact rate for your specific location.
Exemptions: Certain items and services are exempt from sales tax in Kentucky. Common exemptions include most food items for home consumption, prescription drugs, and certain manufacturing equipment.
Use Tax: If you purchase items from out-of-state retailers who do not collect Kentucky sales tax, you may owe Kentucky use tax at the same rate as sales tax.
Specific Industries: Some industries, like the sale of motor vehicles, have specific tax rules and rates.
Example Calculation:
Let's say you purchase an item for $150.00 in Fayette County.
The state sales tax rate is 6%. Fayette County has an additional local tax rate of 1%.
The total tax rate is 6% + 1% = 7%.
Sales Tax Amount: $150.00 × 0.07 = $10.50
Total Cost: $150.00 + $10.50 = $160.50
If the same item were purchased outside of a county with a local tax, only the state rate of 6% would apply.
Sales Tax Amount: $150.00 × 0.06 = $9.00
Total Cost: $150.00 + $9.00 = $159.00
This calculator provides an estimate based on the selected county. For definitive tax advice, consult the Kentucky Department of Revenue or a qualified tax professional.
function calculateSalesTax() {
var purchaseAmountInput = document.getElementById("purchaseAmount");
var countySelect = document.getElementById("county");
var purchaseAmount = parseFloat(purchaseAmountInput.value);
var selectedCounty = countySelect.value;
var stateRate = 0.06; // 6% state sales tax
var localRate = 0;
// Define local tax rates (as a decimal)
var localTaxRates = {
"state": 0, // State Rate Only
"fayette": 0.01, // Example: 1% for Fayette County
"jefferson": 0.01, // Example: 1% for Jefferson County
"kenton": 0.005, // Example: 0.5% for Kenton County
"boone": 0.005,
"campbell": 0.005,
"bourbon": 0.005,
"clark": 0.005,
"franklin": 0.005,
"gallatin": 0.005,
"grant": 0.005,
"henderson": 0.005,
"jessamine": 0.005,
"larue": 0.005,
"logan": 0.005,
"madison": 0.005,
"montgomery": 0.005,
"morgan": 0.005,
"ohio": 0.005,
"pendleton": 0.005,
"pulaski": 0.005,
"scott": 0.005,
"shelby": 0.005,
"warren": 0.005,
"webster": 0.005,
"woodford": 0.005
// Add more county rates here
};
if (localTaxRates.hasOwnProperty(selectedCounty)) {
localRate = localTaxRates[selectedCounty];
}
var totalRate = stateRate + localRate;
var salesTaxAmount = 0;
var totalCost = 0;
if (!isNaN(purchaseAmount) && purchaseAmount >= 0) {
salesTaxAmount = purchaseAmount * totalRate;
totalCost = purchaseAmount + salesTaxAmount;
document.getElementById("result").innerHTML =
"Total Tax: $" + salesTaxAmount.toFixed(2) + "" +
"Total Cost (with tax): $" + totalCost.toFixed(2) + "";
} else {
document.getElementById("result").innerHTML =
"Please enter a valid purchase amount.";
}
}