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New Services Subject to Sales Tax in Kentucky

New Services Subject to Sales Tax in Kentucky

December 06, 2022

Effective for transactions on or after January 1, 2023, Kentucky tax law (HB 8) applies the 6% sales and use tax to charges for the services listed below.

Businesses that provide these services must begin charging and collecting tax on the total sales price for the provision of these services on or after January 1, 2023.  In order to remit the tax to the Department of Revenue, businesses without a sales & use tax account must register for an account number. Please complete online registration for a sales & use tax account through the KY OneStop Business Portal at  In addition to the steps below, you may also access an online user guide at

If you need assistance with this process or have further questions regarding this matter, please contact the Division of Sales & Use Tax at 502 564-5170 or by email at


Newly Taxable Services per KRS 139.200, effective 1/1/2023.


  • Body modification services, including tattooing, piercing, scarification, branding, tongue splitting, transdermal and subdermal implants, ear pointing, teeth pointing, and any other modifications that are not necessary for medical or dental health
  • Bodyguard services
  • Condominium time-share exchange services
  • Cosmetic surgery services- Excludes reconstruction of facial and body defects due to birth disorders, trauma, burns, or disease.
  • Executive employee recruitment services
  • Facsimile transmission services
  • Household moving services
  • Interior decorating and design services
  • Labor and services to repair or maintain commercial refrigeration equipment and systems when no tangible personal property is sold in that transaction including service calls and trip charges
  • Labor to repair or alter apparel, footwear, watches, or jewelry when no tangible personal property is sold in that transaction
  • Lapidary services, including cutting, polishing, and engraving precious stones
  • Leisure, recreational, and athletic instructional services
  • Lobbying services
  • Marketing services
  • Massage services, except when medically necessary
  • Parking services-Excludes any parking services at an educational institution.
  • Personal background check services
  • Personal fitness training services
  • Photography and photofinishing services-Excludes photography services necessary for medical or dental health.
  • Prewritten computer software access services
  • Private investigation services
  • Private mailroom services-Includes presorting mail and packages by postal code, address barcoding, tracking, delivery to postal service, and private mailbox rental.
  • Process server services
  • Public opinion and research polling services
  • Recreational camp tuition and fees
  • Rental of space for meetings, conventions, short-term business uses, entertainment events, weddings, banquets, parties, and other short-term social events
  • Repossession of tangible personal property services
  • Residential and nonresidential security system monitoring services
  • Road and travel services provided by automobile clubs as defined in KRS 281.010
  • Social event planning and coordination services
  • Specialized design services, including the design of clothing, costumes, fashion, furs, jewelry, shoes, textiles, and lighting
  • Telemarketing services
  • Testing services, except testing for medical, educational, or veterinary reasons
  • Website design and development services
  • Website hosting services

Some additional information is available regarding selected services in the June 2022 and September 2022 editions of Sales Tax Facts located at the following link: