Kentucky: Sales Tax Handbook
Are Services 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 services in Kentucky, including janitorial services, mechanic work & vehicle repair and transportation services. To learn more, see a full list of taxable and tax-exempt items in Kentucky.
Janitorial Services
TAXABLE
Taxable including but not limited to residential and commercial cleaning services, and carpet, upholstery, and window-cleaning services.
Mechanic Work & Vehicle Repair
TAXABLE
Labor and services for certain repair, installation and maintenance of personal property, such as cars is taxable.
Transportation Services
EXEMPT
Limousine services are taxable if a driver is provided.
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