Kentucky Sales Tax on Food and Meals Kentucky: Sales Tax Handbook


Are Food and Meals subject to sales tax?

While Kentucky's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of food and meals in Kentucky, including catering and grocery food. To learn more, see a full list of taxable and tax-exempt items in Kentucky.

In the state of Kentucky, any voluntary gratuities that are distributed to employees are not considered to be taxable.

Grocery Food
In the state of Kentucky, the food exemption is applicable specifically to both food and food ingredients"""" which was intended for human consumption. However, this does not include candy, tobacco, alcoholic beverages, soft drinks, dietary supplements, pre-prepared food, or food which was sold through the use of vending machines.

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