Kentucky Sales Tax on Taxable Services

Effective July 1, 2018, charges for the provision of the following
services become subject to sales tax:
1. Landscaping services, including but not limited to lawn
care and maintenance services; tree trimming, pruning
or removal services; landscape design and installation
services; landscape care and maintenance services; and
snow plowing and removal services;
2. Janitorial services, including but not limited to residential
and commercial cleaning services, and carpet, upholstery,
and window cleaning services;
3. Small animal veterinary services, excluding veterinary
services for equine, cattle, swine, sheep, goats, llamas,
alpacas, ratite birds, buffalo, and cervids;
MAY 2018 PAGE 2
4. Pet care services, including but not limited to grooming
and boarding services, pet sitting services, and obedience
training services;
5. Industrial laundry services, including but not limited to
industrial uniform supply services, protective apparel
supply services, and industrial mat and rug supply
services;
6. Non-coin-operated laundry and dry cleaning services;
7. Linen supply services, including but not limited to table
and bed linen supply services and nonindustrial uniform
supply services;
8. Indoor skin tanning services, including but not limited to
tanning booth or tanning bed services and spray tanning
services;
9. Non-medical diet and weight reducing services;
10. Limousine services, if a driver is provided; and
11. Extended warranty services to cover tangible personal
property or digital property that is taxable at retail to the
warranty holder.
Retailers that make sales of these services will now charge
sales tax on the full sales price charged to their customers
and may claim a resale exemption on their purchase of items
provided to the customer as part of the service. This resale
exemption is limited to tangible personal property or digital
property sold to and received by the customers as part of the
retail sale.