Sales tax rates · state

Kentucky sales tax rates

Kentucky's state sales and use tax rate is 6% (general rate) on 2026-10-23, in the Streamlined Sales Tax rate file KYR2012Q4Aug13 the state posted for 2012Q4.

The file lists no local rates on 2026-10-23, so the state rate is the only rate in it.

A published rate is not the tax due on a sale: taxability, sourcing, nexus and exemptions all change what is owed.

Data as of Oct 21, 2026 (Olympus publication) · Markdown version

  • These are published sales and use tax rates by jurisdiction. They are not the tax due on a transaction and not a taxability determination: whether an item is taxable, which location's rate applies (sourcing), whether the seller must collect (nexus) and any exemption all change what is owed. Rates come from the Streamlined Sales Tax files the states publish or, where a result's source says so, from the state revenue department's own files and pages; confirm with the state before relying on them.

State rate

JurisdictionCode (FIPS)General rateGeneral rate, interstateFood and drug rateEffectiveSource file
Kentucky (state)216%6%6%2006-06-01 to open-endedKYR2012Q4Aug13 (2026-01-22)

Source files

The Kentucky files Olympus publishes, with the dates served for this state.

FileEffective quarterDates servedSHA-256
KYR2012Q4Aug13.csv2012Q42021-10-01 to 2026-12-314ef116a00496ccd226cd86cfd9dc9ce11931a764194006c4fe5c19817f2717f8
KYB2013Q2MAR13.csv2013Q22021-10-01 to 2026-12-313868d40118b6bd803803e6b62af2c87c9f017c2a38847969237445430397c477

ZIP codes (0)

Every ZIP code Kentucky's 5-digit ZIP records name. Each ZIP page shows every set of jurisdictions the state's files assign in it, with its rates.

ZIP codeCity name on the recordCounty on the ZIP record
40003-42788 (range)——
  • A range row is one record of the state's file covering every ZIP code in the range (states with one statewide rate publish one for the whole state); its ZIPs have no page of their own.

Sources

  • Streamlined Sales Tax rate file, Kentucky — Streamlined Sales Tax Governing Board (file posted by the state). KYR2012Q4Aug13.csv, effective quarter 2012Q4, source date 2026-01-22. https://www.streamlinedsalestax.org/ratesandboundry/Rates/KYR2012Q4Aug13.csv
  • Streamlined Sales Tax boundary file, Kentucky — Streamlined Sales Tax Governing Board (file posted by the state). KYB2013Q2MAR13.csv, effective quarter 2013Q2, source date 2026-01-22. https://www.streamlinedsalestax.org/ratesandboundry/Boundary/KYB2013Q2MAR13.csv
  • Published by Olympus on Oct 21, 2026.
  • Source: the Streamlined Sales Tax Governing Board rate and boundary files, as posted by each member state. The Streamlined Sales Tax Governing Board does not certify Olympus or its use of the data; Olympus is not a Certified Service Provider.

Get this data from the API

The same figures, with provenance on every value, from the API (free API key, reference).

curl
curl -s "https://api.olympus.new-odyssey.com/v1/sales-tax/states/KY/jurisdictions" -H "X-API-Key: $OLYMPUS_API_KEY"

curl -s "https://api.olympus.new-odyssey.com/v1/sales-tax/states/KY/zips" -H "X-API-Key: $OLYMPUS_API_KEY"
Try it without a key (keyless demo, a few requests per minute)
curl -s "https://api.olympus.new-odyssey.com/v1/sales-tax/states/KY/jurisdictions"

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