← Kentucky tax rules›Grocery Tax

Kentucky Grocery Tax (2026)

Permitted: Food and food ingredients for home consumption are exempt (KRS 139.485; definitions in effect since July 1, 2004).

PermittedVerified Jul 12, 2026

Food and food ingredients for home consumption are exempt (KRS 139.485; definitions in effect since July 1, 2004). Not exempt: alcoholic beverages, tobacco, candy, dietary supplements, soft drinks, and prepared food (heated, retailer-combined, or sold with utensils). Bakery items sold without utensils are exempt; vending-machine food is taxable.

Official source: revenue.ky.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Don't get caught off guardGet a push the moment Kentucky law changes — or when you cross into a state where it's different. Free.Get the free app

LawLert is an independent app, not affiliated with any government — informational only, not legal advice. Verify with a licensed attorney in your jurisdiction.