Kentucky Sales Tax on Leases and Rentals Kentucky: Sales Tax Handbook

Kentucky:

Are Leases and Rentals 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 leases and rentals in Kentucky, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in Kentucky.


Motor Vehicles
EXEMPT
In the state of Kentucky, they are considered to be exempt from the general sales and use tax so long as the motor vehicle usage was tax paid. Any vehicles which are not considered to be subject to motor vehicle usage tax will be subject to the general sales and use tax.

Tangible Media Property
TAXABLE
Sales of tangible media property are subject to sales tax in Kentucky.



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Source: http://www.salestaxhandbook.com/kentucky/sales-tax-taxability/leases-and-rentals