Kentucky · KY · Money & taxes
Kentucky: Are groceries taxed?
Groceries exempt
Kentucky exempts food and food ingredients for home consumption from its 6% sales tax.
Groceries are not taxed under Kentucky's sales and use tax. Alcohol, tobacco, candy, dietary supplements, soft drinks and prepared food are excluded from the exemption and taxed at the regular 6% rate.
What the law says
Except as otherwise provided, the terms "retail sale," "use," "storage," and "consumption" as used in this chapter shall not include the sale, use, storage or consumption of food and food ingredients for human consumption.
Sources
- KRS 139.485 (Kentucky Legislature) Official · apps.legislature.ky.gov
- KRS 139.485 (FindLaw) Mirror of official text · codes.findlaw.com
- Kentucky Department of Revenue: Sales and Use Tax Official · revenue.ky.gov
Confirm with the state
- Agency
- Kentucky Department of Revenue
- Phone
- 502-564-5170
- Website
- revenue.ky.gov
How bordering states compare
- Illinois Groceries exemptIllinois ended its 1% state sales tax on groceries on January 1, 2026, though many cities and counties may add 1%.
- Indiana Groceries exemptIndiana exempts food and food ingredients for home consumption from its state sales tax.
- Missouri Taxed at a lower rateMissouri taxes food at a 1.225% state rate, compared with its 4.225% general state rate.
- Ohio Groceries exemptOhio's sales tax does not apply to food bought to eat off the premises where it was sold.
- Tennessee Taxed at a lower rateTennessee taxes groceries at a reduced 4% state rate, compared with its 7% general state sales tax rate.
- Virginia Groceries exemptVirginia ended its state sales tax on groceries in 2023, but a 1% local tax still applies statewide.
- West Virginia Groceries exemptWest Virginia's state sales tax on groceries ended after June 30, 2013, under a law that phased it out.