Kentucky Sales Tax on Occasional Sales Kentucky: Sales Tax Handbook


Are Occasional Sales 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 occasional sales in Kentucky, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Kentucky.

General Occasional Sales
Sales of are exempt from the sales tax in Kentucky.

Motor Vehicles
In the state of Kentucky, items are exempt from general sales and use tax, but are subject to separate tax.

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