Kentucky Sales Tax Guide for Small Businesses
Everything you need to know about sales tax in Kentucky — rates, deadlines, exemptions, and how to stay compliant without the headache.
Last updated March 2026
Quick Facts
Kentucky Sales Tax Rates
Kentucky's state sales tax rate is 6.00%. Kentucky does not levy additional local sales taxes, so the rate is the same statewide.
Filing Deadlines & Frequency
Filing Frequency
Monthly, Quarterly, or Annual — assigned by KY DOR based on tax liability
Due Dates
20th of the month after the reporting period
File Online
Kentucky Department of Revenue — Kentucky Online Gateway: https://revenue.ky.gov/
What's Taxable for Restaurants & Food Businesses
Vendor Discount
Kentucky offers a vendor discount
1.75% of tax due (vendor compensation) if filed and paid on time
This is money back in your pocket for filing on time. TaxAside files on time, every time — so you capture this discount automatically.
Penalties for Late Filing
Late Filing Penalty
2% per month, max 20% of tax due
Interest
Tax interest rate set by KY DOR, adjusted annually
Miss a deadline and Kentuckystarts charging penalties and interest immediately. That adds up fast on a busy restaurant's tax bill.
TaxAside's On-Time Guarantee covers up to $5,000 in penalties if we ever file late.
Calculate Your Kentucky Sales Tax
How TaxAside Helps in Kentucky
- We file on time so you capture Kentucky's vendor discount automatically.
- Daily set-asides mean no tax-day surprises. We pull, calculate, set aside, and file — you do nothing.
- On-Time Guarantee covers up to $5,000 in penalties if we're ever late filing your Kentucky return.
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Tired of worrying about Kentucky sales tax?
Let TaxAside handle it. We connect to your POS, set aside the right amount every day, and file your return on time — guaranteed.
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