Kentucky Amends and Clarifies Taxability of Certain Services

David Armas
April 18, 2023


Kentucky recently enacted House Bill 360 to amend and clarify 2021 legislation which extended sales tax to numerous services. Among the several changes, the following were also included:

  • Repealing the tax on marketing services
  • Clarifying extended warranty services include extended warranties on prewritten computer software access services
  • Cosmetic surgery services do not include surgery services which are medically necessary.

The full text of the bill and changes may be found here.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.


David Armas

David Armas is a Regulatory Counsel at Sovos in the Regulatory Analysis and Design Departmentwith a focus ondomestic salesand usetaxes and related fees. David is a member of the Massachusetts Bar and holds aBachelor of Sciencein Computational Mathematicsfrom Embry-Riddle University, as well as a Juris Doctorfrom Boston College Law School.
Share This Post