Kentucky: Sales Tax Handbook
Are Pollution Control Equipment 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 pollution control equipment in Kentucky. To learn more, see a full list of taxable and tax-exempt items in Kentucky.
General Pollution Control Equipment
TAXABLE
In the state of Kentucky, exemptions apply to property that has been certified as a pollution control facility; pollution control equipment that qualifies under the new and expanded industry exemption; and tangible personal property used to construct, repair, renovate, or upgrade a coal-based near zero emission power plant.
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