Kentucky Sales Tax Rates (2026)
Kentucky (Bluegrass State) has a statewide sales tax of 6% and an average combined rate of 6% after local taxes. The table below shows every state-level tax that can appear on a Kentucky receipt.
| Tax | Rate |
|---|---|
| State sales tax | 6% |
| Average combined (state + local) | 6% |
| State Transient Room Tax | 9.24% |
| Local Transient Room Tax | 6.51% |
| State Sales Tax | 6.45% |
| Grocery food | Kentucky fully exempts grocery food from state sales tax. |
What Must Appear on a Kentucky Receipt
Kentucky does not mandate a specific receipt format for most retail transactions, but receipts used for tax deductions, expense reports, or insurance claims should include:
- Vendor name and address (the Kentucky business location)
- Transaction date and time
- Itemized list of purchases with individual prices
- Subtotal, sales tax amount, and total
- Payment method (cash, card type, last 4 digits)
- For lodging: separate breakdown of room rate vs. each lodging tax
Sales Tax by Scenario in Kentucky
Grocery purchases
Kentucky fully exempts grocery food from state sales tax.
Restaurant meals
Prepared food and restaurant meals in Kentucky are subject to the full 6% state sales tax plus any local meal tax. Tips are not taxable and should be added after the tax line.
Hotel and lodging
Hotel receipts in Kentucky typically show: room rate, state sales tax, and the lodging-specific taxes shown above. Total tax burden on a hotel night can reach approximately 28.20%.
Major Cities in Kentucky
Sales tax varies by city and county across Kentucky. The five largest metros where receipts are commonly issued:
Popular Receipt Templates for Kentucky
Generate a receipt that matches major retailers' formats with Kentucky sales tax pre-calculated:
Frequently Asked Questions
What is the sales tax in Kentucky?
The statewide sales tax rate in Kentucky is 6%. After local sales taxes are added, the average combined rate is 6%. The exact rate on any specific purchase depends on the city and county where it was made.
How do I calculate Kentucky sales tax?
Multiply the purchase amount by the Kentucky sales tax rate. For a $100 purchase at the 6% state rate: tax = $6.00. Add any local sales tax for an accurate total. Use the calculator at the top of this page for an instant city-level breakdown.
Are groceries taxed in Kentucky?
Kentucky fully exempts grocery food from state sales tax. Restaurant prepared food is always taxed at the full state rate regardless of grocery exemption status.
What is the hotel tax rate in Kentucky?
Hotel and lodging in Kentucky is subject to 6% state sales tax plus lodging-specific taxes: State Transient Room Tax (9.24%), Local Transient Room Tax (6.51%), State Sales Tax (6.45%). Combined hotel tax burden reaches approximately 28.20%.
How do I create a Kentucky-compliant receipt?
Use the ReceiptEdit receipt maker. It supports Kentucky sales tax rates and itemized receipts that meet expense report, tax deduction, and insurance claim requirements. Pre-fill the calculator above to send the amount + tax directly into the receipt builder.
Are digital receipts legal in Kentucky?
Yes. Kentucky accepts digital receipts (PDF, email confirmations, app screenshots) for sales tax records, returns, and IRS deductions, as long as they clearly show vendor, date, items, tax breakdown, and total. The IRS treats digital and paper receipts as equally valid.
What if my Kentucky receipt is missing tax information?
Kentucky retailers must show sales tax separately on receipts above a basic minimum. If the tax line is missing, request a corrected receipt from the merchant. For expense reimbursement or audits, use the receipt maker on this page to generate a properly formatted replacement with the correct Kentucky tax breakdown.
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