What is Kentucky's sales tax rate?

Kentucky has a flat statewide sales tax rate of 6.0%. Unlike most states, Kentucky does not allow cities or counties to add a local sales tax, so the rate is exactly 6% everywhere — Louisville, Lexington, and every rural county alike.

Are groceries taxed in Kentucky?

No. Food for home consumption (groceries) is exempt from Kentucky sales tax. However, prepared food, restaurant meals, candy, soft drinks, and dietary supplements are taxable at the full 6% rate.

Is prescription medicine taxed in Kentucky?

Prescription drugs are exempt from Kentucky sales tax, as are prosthetic devices and most durable medical equipment sold on prescription. Over-the-counter medicines bought without a prescription are taxable at 6%.

Does Kentucky charge local sales tax on top of the state rate?

No. Kentucky is one of a handful of states with no local sales tax. The combined rate is always 6.0%, which simplifies the math compared with states like Tennessee or Louisiana that stack city and county rates.

What about Kentucky use tax on online purchases?

If you buy a taxable item from an out-of-state seller that does not collect Kentucky sales tax, you owe a 6% use tax — the same rate. Most large online retailers now collect it automatically at checkout.

Kentucky Sales Tax Calculator

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Kentucky charges a flat 6 percent state sales tax with no local add-ons, so the rate is identical in every city and county. This calculator applies that 6 percent rate to taxable goods and automatically zeroes out the tax on exempt groceries and prescription medicine.

How it works

Kentucky’s sales tax is simple compared with states that stack state, county, and city rates. The statewide rate is 6.0 percent and there is no local sales tax anywhere in the Commonwealth. The tax is computed as:

tax   = price × 0.06   (for taxable goods)
total = price + tax

Two big categories are exempt and produce zero tax: food for home consumption (groceries) and prescription drugs. The tool lets you flag these so the exemption is applied. Note that prepared/restaurant food, candy, soft drinks, and over-the-counter medicine remain fully taxable at 6 percent.

Example

A 200 dollar pair of shoes is taxable: 200 × 0.06 = 12 dollars tax, for a 212 dollar total. A 200 dollar grocery order is exempt, so the tax is 0 and the total stays 200 dollars.

Notes

Estimate only, not tax advice. Because Kentucky has no local sales tax, the 6 percent rate is fixed statewide — you do not need to look up a city or ZIP code. The same 6 percent applies as use tax on taxable out-of-state purchases that weren’t taxed at checkout. Confirm exemptions and special rules at revenue.ky.gov.