Added by SPA Staff
Kentucky Imposes Sales and Use Tax on 35 New Services
Effective January 1, 2023, 35 more services is subject to sales and use tax. The full list follows:
- Photography and photo finishing services
- Marketing services
- Telemarketing services
- Public opinion and research polling services
- Lobbying services
- Executive employee recruitment services
- Website design and development services
- Website hosting services
- Facsimile transmission services
- Private mail room services
- Bodyguard services
- Residential and nonresidential security system monitoring services
- Private investigation services
- Process server services
- Repossession of tangible personal property services
- Personal background check services
- Parking services
- Road and travel services provided by automobile clubs as defined by KRS 281.010
- Condominium time-share exchange services
- Rental of space for meetings, conventions, short-term business uses, entertainment events, weddings, banquets, parties and other short-term social events
- Social event planning and coordination services
- Leisure, recreational and athletic instructional services
- Recreational camp tuition and fees
- Personal fitness training services
- Massage services, except when medically necessary
- Cosmetic surgery services
- 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
- Testing services, except testing for medical, educational or veterinary reasons
- Interior decorating and design services
- Household moving services
- Specialized design services, including the design of clothing, costumes, fashion, furs, jewelry, shoes, textiles and lighting
- Lapidary services, including cutting, polishing and engraving precious stones
- 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
- Pre-written computer software access services
Source:
Dorton, D. (2022, May 18). Kentucky Imposes Sales and Use Tax on 35 New Services. DeanDorton. Retrieved January 3, 2023, from https://deandorton.com/kentucky-imposes-sales-and-use-tax-on-35-new-services/?fbclid=IwAR3xzqJzUe3lu8Mi9Zc-s92yktZx3f3tpD7K_slYWIuvXwj8ppRVNTo8Awg