Your Most Trusted and Valued Financial Advisors

Kentucky Revenue Service Announces Newly Taxable Services

November 9, 2022

The Kentucky Revenue Service (KRS) has announced effective January 1, 2023, transactions on or after this date will be charged 6% sales and use tax on the total charges for the following services.  Businesses that provide these services must begin charging and collecting tax on the total sales price for these services. In order to remit the tax to the Department of Revenue, businesses without a sales and use tax account must register for an account number. To register for an account, visit the KY OneStop Business Portal at .

  • 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 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 and 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.

If you have questions and need assistance with this process, please contact your Riney Hancock tax advisor.

Follow us on Facebook Follow us on LinkedIn Follow us on Twitter