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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

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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 →

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