Kentucky Contractor Sales Tax 2026
Taxe de vente pour entrepreneurs en Kentucky 2026. La main-d'oeuvre est-elle taxable? Les matériaux? Règles réelles du département du revenu de l'État.
Kentucky sales tax rate for contractors
- Combined rate: 6% (no local sales tax)
- Construction labor taxable: NO - real property labor is exempt
- Tax authority: Kentucky Department of Revenue
How Kentucky treats contractor labor
Real property labor exempt. 2018 HB 487 expanded taxable services but construction labor remained exempt.
Kentucky-specific rules
Kentucky construction labor exempt. Subcontractor 120-day notice is mandatory; missing it voids lien rights.
Kentucky mechanics lien rights
Beyond sales tax, Kentucky contractor billing must respect the mechanics lien deadline of 6 months from last work. Preliminary notice: Subs must give pre-lien notice within 120 days from last work.
Kentucky contractor licensing
Kentucky Department of Housing, Buildings and Construction - required for licensed work. $50 (residential); HVAC, electrical, plumbing $30-300. Board: https://dhbc.ky.gov.
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