Kentucky Sales & Use Tax Changes
Effective July 1st, 2018
Transactions occurring on or after July 1st, 2018 of previously tax exempt services for sales tax purposes will now become taxable. The sales and use tax base is expanded to include the following services:

• Labor and services for certain repair, installation and maintenance of personal property,
such as your automobile
• Pollution control facilities
• Landscaping services
• Janitorial services
• Pet care veterinarian services (small animals)
• Pet grooming and boarding services, except veterinary services
• Fitness and recreational sports centers
• Industrial and laundry services (uniforms) 
• Golf courses and country clubs
• Limousine services
• Dry cleaning and laundry services, except coin-operated
• Linen supply such as bed linens, gowns, diapers and towels, excluding charitable hospitals
• Diet and weight reducing centers (non-medical)
• Overnight trailer campgrounds
• Other personal care services
• Bowling centers
• Extended warranties

We are working to identify our clients that will be affected by these changes. If you think these changes may apply to your business or have questions please give us a call 859-331-1717.