||A state sales tax is levied at the rate of 6% on the purchase or lease price of taxable goods and on utility services. Local sales taxes are not levied in Kentucky.
The Kentucky Constitution requires the state to tax all classes of taxable
property, and state statutes
allow local jurisdictions to tax only a few classes. All locally taxed property
is subject to county
taxes and school district taxes (either a county school district or an
independent school district).
Property located inside city limits may also be subject to city property taxes.
in Kentucky are at 100% fair cash value. Special local taxing jurisdictions
(fire protection districts,
watershed districts and sanitation districts) levy taxes within their operating
areas (usually a small
portion of the community or county).
here for general fact sheets on federal, state
and local business and personal taxes.