Kentucky Taxability Matrix: Library of Definitions

v

Publish Date: July 30, 2021 at 9:47:09 PM

Effective Date: August 01, 2021
Completed by: Richard Dobson
E-mail Address: Richard.Dobson@ky.gov
Phone number: 502-564-5523
Date Revised: July 30, 2021

Changes were made to the following areas of this document (indicated by a "✓"):
        Taxability Treatment         Definition Treatment   ✓   Statute/Rule Cite Reference
  ✓   Comments   ✓   Date Revised

Reference Number of changed items (may include a brief description of the change):

Reference # 11110 separately stated local tax exclusion from Sales Price; Reference # 40015 regarding Dried Fruit toggle.

Each item listed in this matrix under the Library of Definitions Section A (Administrative Definitions), Section B (Sales Tax Holidays) and Section C (Product Definitions) is defined in the Library of Definitions in the Streamlined Sales and Use Tax Agreement (SSUTA) as amended through May 20, 2021. Refer to Appendix C of the SSUTA for each definition.


Section A of this matrix indicates if the state has adopted the definition provided in the SSUTA and if the item is included in or excluded from the sales price.


Sections B and C of this matrix indicate if the state has adopted the definition provided in the SSUTA and whether the item is taxable or exempt.


Exceptions to the definitions or further explanation of the tax application is provided in the comment column.


Sellers and certified service providers are relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax resulting from the seller or certified service provider relying on erroneous data provided by the member state relative to treatment of the terms defined in the Library of Definitions.


To the extent possible under each state's laws, sellers and CSPs are also relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax until the first day of the calendar month that is at least 30 days after notice of a change to the state's "Taxability Matrix: Library of Definitions" is submitted to the governing board, provided the seller or CSP relied on the prior version of the taxability matrix.


As of June 2021 the Taxability Matrix was separated into two documents: Taxability matrix: Library of Definitions (previously Section 1) and Taxability Matrix: Tax Administration Practices (previously Section 2). “Tax Administration Practices” indicates which administrative practices the state follows and provides an explanation of the state’s practice if it does not follow a listed practice.

Library of Definitions

 

 

A. Administrative Definitions

Treatment

Reference

Reference Number
Sales price: Identify how the options listed below are treated in your state.

The following options may be excluded from the definition of sales price only if they are separately stated on the invoice, bill of sale or similar document given to the purchaser.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

10010
Charges by the seller for any services necessary to complete the sale other than delivery and installation
X
 
KRS 139.010(15)(a)
Unless otherwise specified statutory cite changes are due to HB 487, effective 7/1/18.
10070
Telecommunication nonrecurring charges
X
 
KRS 139.010(15)(a), 139.195(29), 139.200
10040
Installation charges
X
 
KRS 139.010(15)(a)(6)
Changes due to HB 487, effective 7/1/18
10060
Value of trade-in
 
X
KRS 139.010(15)(a)(5)
Reference Number
Delivery Charges for personal property or services other than direct mail.

The following charges are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the invoice, bill of sale or similar document given to the purchaser.

For responses below assume the charges are separately stated on the document given to the purchaser.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11000
Handling, crating, packing, preparation for mailing or delivery, and similar charges
X
 
KRS 139.010(15)(a)(4)
11010
Transportation, shipping, postage, and similar charges
X
 
KRS 139.010(15)(a)(4)
Reference Number
Delivery Charges for direct mail.

The following charges are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the invoice, bill of sale or similar document given to the purchaser.

For responses below assume the charges are separately stated on the document given to the purchaser.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11020
Handling, crating, packing, preparation for mailing or delivery, and similar charges
X
 
KRS 139.010(15)(a)(4)
11021
Transportation, shipping, and similar charges
X
 
KRS 139.010(15)(a)(4)
11022
Postage
X
 
KRS 139.010(15)(a)(4)
Reference Number
State and Local Taxes - A state may exclude from the sales price any or all state and local taxes on a retail sale that are imposed on the seller, if the state statute authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.

The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.

Sales and use taxes are not included in the sales price.

If applicable list all state and local taxes, other than sales and use taxes imposed on the seller that your state excludes from sales price under this provision.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11110
X
 
11110
 
X

KRS 139.010(15)(c)(4)

Separately stated charges for the alcohol regulatory license fee imposed by local jurisdictions provided under KRS 243.075. See KY Tax Facts June 2021 publication. Effective 7/1/2021.

Reference Number
Tribal Taxes - A state may exclude from the sales price tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.

The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.

If applicable list all tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11120
N/A
 
 
Reference Number
Federal Excise Taxes – A state may exclude federal excise taxes or fees that are not directly imposed on a consumer if the state lists those taxes and a reference to the specific law on the state's taxability matrix.

The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.

List all federal excise taxes or fees that are not directly imposed on the consumer that your states excludes from the sales price under this provision.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11130
N/A
X
 

B. Sales Tax Holidays

Yes

No

Sales Tax Holidays: Does your state have a sales tax holiday?
 
X
Reference Number
If yes, indicate the tax treatment during your state sales tax holiday for the following products.

Amount of Threshold

Taxable

Exempt

Statute/Rule Cite

Comment

20060
All Energy star qualified products. If only specific energy star qualified products or energy star qualified classifications, list those below.
$
0
 
 
20060
$
0
 
 
20150
All Disaster Preparedness Supply

$
0
 
 
20160
Specific Disaster preparedness general supply
$
0
 
 
20170
Specific Disaster preparedness safety supply
$
0
 
 
20180
Specific Disaster preparedness food-related supply
$
0
 
 
20190
Specific Disaster preparedness fastening supply
$
0
 
 
20070
School supply
$
0
 
 
20080
School art supply
$
0
 
 
20090
School instructional material.
$
0
 
 
20100
School computer supply
$
0
 
 
20105
All WaterSense products.  If only specific WaterSense products or specified WaterSense classifications on the WaterSense listing, list those below.
$
0
 
 
20105
$
0
 
 
Reference Number
Other products defined in Part II of the Library of Definitions included in your state sales tax holiday.

Amount of Threshold

Taxable

Exempt

Statute/Rule Cite

Comment

20120
$
0
 
 
20130
Clothing
$
0
 
 
20110
Computers
$
0
 
 

C. Product Definitions

Treatment

Reference

Reference Number
Clothing and related products

Taxable

Exempt

Statute/Rule Cite

Comment

20010
Clothing
X
 
KRS 139.200(1)(a)
20011
Diapers - Childrens
X
 
KRS 139.200(1)(a)
20012
Diapers - Adults
X
 
KRS 139.200(1)(a)
20015
Essential clothing priced below a state specific threshold
X
 
KRS 139.200(1)(a)
20050
Fur clothing
X
 
KRS 139.200(1)(a)
20020
Clothing accessories or equipment
X
 
KRS 139.200(1)(a)
20030
Protective equipment
X
 
KRS 139.200(1)(a)
20040
Sport or recreational equipment
X
 
KRS 139.200(1)(a)
Reference Number
Computer related products

Taxable

Exempt

Statute/Rule Cite

Comment

30100
Computer
X
 
KRS 139.200(1)(a)
30040
Prewritten computer software
X
 
KRS 139.010(22), 139.200(1)(a)
30050
Prewritten computer software delivered electronically
X
 
KRS 139.010(22), 139.200(1)(a)
30060
Prewritten computer software delivered via load and leave
X
 
KRS 139.010(22), 139.200(1)(a)
30015
Non-prewritten (custom) computer software
 
X
N/A
30025
Non-prewritten (custom) computer software delivered electronically
 
X
N/A
30035
Non-prewritten (custom) computer software delivered via load and leave
 
X
N/A
Reference Number
Mandatory computer software maintenance contracts

Taxable

Exempt

Statute/Rule Cite

Comment

30200
Mandatory computer software maintenance contracts with respect to prewritten computer software
X
 
139.200(1)(a)
30210
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered electronically.
X
 
139.200(1)(a)
30220
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered via load and leave
X
 
139.200(1)(a)
30230
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) computer software
 
X
N/A
30240
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered electronically
 
X
N/A
30250
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered via load and leave
 
X
N/A
Reference Number
Optional computer software maintenance contracts

Taxable

Exempt

Statute/Rule Cite

Comment

30300
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades with respect to the software
X
 
139.200(1)(a)
30310
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered electronically with respect to the software
X
 
139.200(1)(a)
30320
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered via load and leave with respect to the software
X
 
139.200(1)(a)
30330
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades with respect to the software
 
X
N/A
30340
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered electronically with respect to the software
 
X
N/A
30350
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered via load and leave with respect to the software
 
X
N/A
30360
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide support services to the software
 
X
N/A
30370
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades and support services to the software
 
X
N/A
30380
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades delivered electronically and support services to the software
 
X
N/A
30390
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software provide updates or upgrades delivered via load and leave and support services to the software
 
X
N/A
Reference Number
Indicate your state's tax treatment for optional computer software maintenance contracts with respect to prewritten computer software sold for one non-itemized price that include updates and upgrades and/or support services.

Use percentages in the taxable and exempt columns to denote tax treatment in your state. For example: if all taxable put 100% in the taxable column; if all nontaxable/exempt put 100% in the exempt column; if 50% taxable and 50% nontaxable/exempt put 50% in the taxable column and 50% in the exempt column.

Taxable

Exempt

Statute/Rule Cite

Comment

30400
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates or upgrades and support services to the software
100
%
0
%
139.200(1)(a)
30410
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered electronically and support services to the software
100
%
0
%
139.200(1)(a)
30420
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered via load and leave and support services to the software
100
%
0
%
139.200(1)(a)
30430
Optional computer software maintenance contracts with respect to prewritten computer software that only provide support services to the software
100
%
0
%
KRS 139.010(13), 139.200(2)(q)
HB 487 extended sales tax to sales of extended warranty contracts on or after 7/1/18.
Reference Number
Digital products(excludes telecommunications services, ancillary services and computer software)

Yes

No

Statute/Rule Cite

Comment

31000
A state imposing tax on products "transferred electronically" is not required to adopt definitions for specified digital products. ("Specified digital products" includes the defined terms: digital audio visual works; digital audio works; and digital books.) Does your state impose tax on products transferred electronically other than digital audio visual works, digital audio works, or digital books?
X
 
KRS 139.010(9), 139.200(1)(b)
Reference Number
For transactions other than those included above, a state must specifically impose and separately enumerate a broader imposition of the tax.
Does your state impose tax on:

Yes

No

Statute/Rule Cite

Comment

31065
Digital audio visual works sold to users other than the end user.
 
X
KRS 139.010(5), 139.010(9)(b)
31050
Digital audio visual works sold with rights of use less than permanent use...
 
X
KRS 139.010(5), 139.010(9)(b)
31060
Digital audio visual works sold with rights of use conditioned on continued payment.
 
X
KRS 139.010(5), 139.010(9)(b)
31095
Digital audio works sold to users other than the end user.
 
X
KRS 139.010(6), 139.010(9)(a), 139.200(1)(b), 139.270
31080
Digital audio works sold with rights of use less than permanent.
X
 
KRS 139.010(6), 139.010(9)(a), 139.200(1)(b)
31090
Digital audio works sold with rights of use conditioned on continued payments.
X
 
KRS 139.010(6), 139.010(9)(a), 139.200(1)(b)
31125
Digital books sold to users other than the end user.
 
X
KRS 139.010(7), 139.010(9)(a), 139.200(1)(b), 139.270
31110
Digital books sold with rights of use less than permanent.
X
 
KRS 139.010(7), 139.010(9)(a), 139.200(1)(b)
31120
Digital books sold with rights of use conditioned on continued payments.
X
 
KRS 139.010(7), 139.010(9)(a), 139.200(1)(b)
31121
Does your state treat subscriptions to products "transferred electronically" differently than a non-subscription purchase of such product?
 
X
KRS 139.200
No, these are taxable if under the category of digital property whether there is a subscription or non-subscription purchase
Reference Number
Digital products(excludes telecommunications services, ancillary services and computer software)

Taxable

Exempt

Statute/Rule Cite

Comment

31040
Digital audio visual works sold to an end user with rights for permanent use
 
X
KRS 139.010(9)(b)
31070
Digital audio works sold to an end user with rights for permanent use
X
 
KRS 139.010(9)(a), 139.200(1)(b)
31100
Digital books sold to an end user with rights for permanent use
X
 
KRS 139.010(9)(a), 139.200(1)(b)
Reference Number
Section 332.H. provides that states may have product based exemptions for specific items within specified digital products.

("Specified digital products" includes the defined terms: digital audio visual works; digital audio works; and digital books.)

List product based exemptions for specific items included in specified digital products. Example: digital textbooks

Taxable

Exempt

Statute/Rule Cite

Comment

32000
N/A
 
 
Reference Number
Food and food products

Taxable

Exempt

Statute/Rule Cite

Comment

40010
Candy
X
 
KRS 139.485(2)

40015

Dried or partially dried fruit that contains one or more sweeteners and may also contain other additives

X
 

KRS 139.485(2)

KY has not adopted any carve out from this recent definitional toggle.

40020
Dietary Supplements
X
 
KRS 139.485(2)
40030
Food and food ingredients excluding alcoholic beverages and tobacco
 
X
KRS 139.485(1)
40040
Food sold through vending machines
X
 
KRS 139.485(4)
40050
Soft Drinks
X
 
KRS 139.485(2)
40060
Bottled Water
 
X
N/A - product treated as taxable or exempt depending on whether item qualifies as food & food ingredients
41000
Prepared Food
X
 
KRS 139.485(3)(g)
Reference Number
Prepared food options - The following food items heated, mixed or combined by the seller are included in the definition of prepared food unless a state elects to exclude them from the definition of prepared food. Such food items excluded from prepared food are taxed the same as food and food ingredients. (Indicate how the options for the following food items that otherwise meet the definition of prepared food are treated in your state.)

Included in Prepared Food

Excluded From Prepared Food

Statute/Rule Cite

Comment

41010
Prepared food sold without eating utensils provided by the seller whose primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries)
 
X
KRS 139.485(3)(h)1
41020
Prepared food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item
X
 
KRS 139.485(3)(g)
41025
Meat or seafood products that meet the definition of prepared food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item
X
 
KRS 139.485(3)(g),(h)
41030
Bakery items that meet the definition of prepared food sold without eating utensils provided by the seller, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas
 
X
KRS 139.485(3)(h)2
41040
Prepared food sold without eating utensils provided by the seller that ordinarily requires cooking (as opposed to just reheating) by the consumer prior to consumption
X
 
KRS 139.485(3)(g),(h)
  
Health-care products (indicate how the options are treated in your state)

  

  

  

  

Reference Number
Drugs for human use

Taxable

Exempt

Statute/Rule Cite

Comment

51010
Drugs, other than over-the-counter drugs, for human use without a prescription
X
 
KRS 139.472
51020
Drugs, other than over-the-counter drugs, for human use with a prescription
 
X
KRS 139.472(1)(a)
prescription drugs only
51050
Insulin for human use without a prescription
X
 
KRS 139.472(1)(d)
private use exempt.
51060
Insulin for human use with a prescription
 
X
KRS 139.472(1)(d)
51090
Medical oxygen for human use without a prescription
X
 
KRS 139.472(1)(c)
purchased for home use exempt
51100
Medical oxygen for human use with a prescription
 
X
KRS 139.472(1)(c)
51130
Over-the-counter drugs for human use without a prescription
X
 
KRS 139.472(1)(b)
51140
Over-the-counter drugs for human use with a prescription
 
X
KRS 139.472(1)(b)
effective 8/1/2008
51170
Grooming and hygiene products for human use that don't meet the definition of "drug"
X
 
KRS 139.472(1)
51171
Grooming and hygiene products for human use that meet the definition of "drug" without a prescription
X
 
KRS 139.472(1)
51172
Grooming and hygiene products for human use that meet the definition of "drug" with a prescription
X
 
KRS 139.472(1)
51175
Feminine hygiene products
X
 
KRS 139.200(1)(a)
51190
Over-the-counter drugs for human use to hospitals
X
 
KRS 139.472(1)
Only prescription drugs are exempt.
51195
Over-the-counter drugs for human use to other medical facilities
X
 
KRS 139.472(1)
Only prescription drugs are exempt.
51200
Prescription drugs for human use to hospitals
 
X
KRS 139.472(1)
51205
Prescription drugs for human use to other medical facilities
 
X
KRS 139.472(1)
51240
Free samples of drugs for human use
X
 
KRS 139.472(1)(a).
Only prescription drugs are exempt
51250
Free samples of prescription drugs for human use
 
X
KRS 139.472(1)(a)
Reference Number
Drugs for animal use

Taxable

Exempt

Statute/Rule Cite

Comment

51030
Drugs, other than over-the-counter drugs, for animal use without a prescription
X
 
KRS 139.472(1)
51040
Drugs, other than over-the-counter drugs, for animal use with a prescription
X
 
KRS 139.472(1)
51070
Insulin for animal use without a prescription
X
 
KRS 139.472(1)(d)
51080
Insulin for animal use with a prescription
X
 
KRS 139.472(1)(d)
51110
Medical oxygen for animal use without a prescription
X
 
KRS 139.472
51120
Medical oxygen for animal use with a prescription
X
 
KRS 139.472
51150
Over-the-counter drugs for animal use without a prescription
X
 
KRS 139.472
51160
Over-the-counter drugs for animal use with a prescription
X
 
KRS 139.472
51180
Grooming and hygiene products for animal use
X
 
KRS 139.472
51210
Over-the-counter drugs for animal use to veterinary hospitals and other animal medical facilities
X
 
KRS 139.472
51220
Prescription drugs for animal use to veterinary hospitals and other animal medical facilities
X
 
KRS 139.472
51260
Free samples of drugs for animal use
X
 
KRS 139.472
51270
Free samples of prescription drugs for animal use
X
 
KRS 139.472
Reference Number
Durable medical equipment (indicate how the options are treated in your state)

Taxable

Exempt

Statute/Rule Cite

Comment

52010
Durable medical equipment, not for home use, without a prescription
X
 
KRS 139.472(1)(i)
52020
Durable medical equipment, not for home use, with a prescription
 
X
KRS 139.472(1)(i);
effective 7/1/2009
52030
Durable medical equipment, not for home use, with a prescription paid for by Medicare
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52040
Durable medical equipment, not for home use, with a prescription reimbursed by Medicare
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52050
Durable medical equipment, not for home use, with a prescription paid for by Medicaid
 
X
KRS 139.472(1)(i)
52060
Durable medical equipment, not for home use, with a prescription reimbursed by Medicaid
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52070
Durable medical equipment for home use without a prescription
X
 
KRS 139.472(1)(i)
52080
Durable medical equipment for home use with a prescription
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52090
Durable medical equipment for home use with a prescription paid for by Medicare
 
X
KRS 139.472(1)(i)
52100
Durable medical equipment for home use with a prescription reimbursed by Medicare
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52110
Durable medical equipment for home use with a prescription paid for by Medicaid
 
X
KRS 139.472(1)(i)
52120
Durable medical equipment for home use with a prescription reimbursed by Medicaid
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52130
Oxygen delivery equipment, not for home use, without a prescription
X
 
KRS 139.472(1)(c)
52140
Oxygen delivery equipment, not for home use, with a prescription
X
 
KRS 139.472(1)(i)
52150
Oxygen delivery equipment, not for home use, with a prescription paid for by Medicare
 
X
KRS 139.470(1)(c)-
entity-based exemption only
52160
Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicare
X
 
KRS 139.472(1)(i),(3)(g)
52170
Oxygen delivery equipment, not for home use, with a prescription paid for by Medicaid
 
X
KRS 139.470(7)-
entity-based exemption only
52180
Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicaid
X
 
KRS 139.472(1)(i),(3)(g)
52190
Oxygen delivery equipment for home use without a prescription
 
X
KRS 139.472(1)(c)
52200
Oxygen delivery equipment for home use with a prescription
 
X
KRS 139.472(1)(c)
52210
Oxygen delivery equipment for home use with a prescription paid for by Medicare
 
X
KRS 139.472(1)(c)
52220
Oxygen delivery equipment for home use with a prescription reimbursed by Medicare
 
X
KRS 139.472(1)(c)
52230
Oxygen delivery equipment for home use with a prescription paid for by Medicaid
 
X
KRS 139.472(1)(c)
52240
Oxygen delivery equipment for home use with a prescription reimbursed by Medicaid
 
X
KRS 139.472(1)(c)
52250
Kidney dialysis equipment, not for home use, without a prescription
X
 
KRS 139.472(1)(i)
52260
Kidney dialysis equipment, not for home use, with a prescription
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52270
Kidney dialysis equipment, not for home use, with a prescription paid for by Medicare
 
X
KRS 139.472(1)(i)
52280
Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicare
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52290
Kidney dialysis equipment, not for home use, with a prescription paid for by Medicaid
 
X
KRS 139.472(1)(i)
52300
Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicaid
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52310
Kidney dialysis equipment for home use without a prescription
X
 
KRS 139.472(1)(i)
52320
Kidney dialysis equipment for home use with a prescription
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52330
Kidney dialysis equipment for home use with a prescription paid for by Medicare
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52340
Kidney dialysis equipment for home use with a prescription reimbursed by Medicare
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52350
Kidney dialysis equipment for home use with a prescription paid for by Medicaid
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52360
Kidney dialysis equipment for home use with a prescription reimbursed by Medicaid
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52370
Enteral feeding systems, not for home use, without a prescription
X
 
KRS 139.472(1)(i)
52380
Enteral feeding systems, not for home use, with a prescription
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52390
Enteral feeding systems, not for home use, with a prescription paid for by Medicare
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52400
Enteral feeding systems, not for home use, with a prescription reimbursed by Medicare
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52410
Enteral feeding systems, not for home use, with a prescription paid for by Medicaid
 
X
KRS 139.472(1)(i)
52420
Enteral feeding systems, not for home use, with a prescription reimbursed by Medicaid
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52430
Enteral feeding systems for home use without a prescription
X
 
KRS 139.472(1)(i)
52440
Enteral feeding systems for home use with a prescription
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52450
Enteral feeding systems for home use with a prescription paid for by Medicare
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52460
Enteral feeding systems for home use with a prescription reimbursed by Medicare
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52470
Enteral feeding systems for home use with a prescription paid for by Medicaid
 
X
KRS 139.472(1)(i)
52480
Enteral feeding systems for home use with a prescription reimbursed by Medicaid
 
X
KRS 139.472(1)(i)
effective 7/1/2009
52490
Repair and replacement parts for durable medical equipment which are for single patient use
X
 
KRS 139.472(1)(i)
all repair and replacement parts are taxable, single patient use or otherwise, unless parts are covered under a prescription

Reference Number

Breast pump, breast pump collection and storage supplies and breast pump kit

Taxable

Exempt

Statute/Rule Cite

Comment

52500

Breast pump, not for home use, without a prescription

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52501

Breast pump, not for home use, with a prescription

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52502

Breast pump, not for home use, wiith a prescription paid by Medicare

 
X

KRS 139.470(1) 

Entity-based exemption only

52503

Breast pump, not for home use, with a prescription reimbursed by Medicare

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52504

Breast pump, not for home use, with a prescription paid by Medicaid

 
X

KRS 139.470(6)

Entity-based exemption only

52505

Breast pump, not for home use, with a prescription reimbursed by Medicaid

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52506

Breast pump for home use without a prescription

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52507

Breast pump for home use with a prescription

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52508

Breast pump for home use with a prescription paid for by Medicare

 
X

KRS 139.470(1)

Entity-based exemption only.

52509

Breast pump for home use with a prescription reimbursed by Medicare

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52510

Breast pump for home use with a prescription paid for by Medicaid

 
X

KRS 139.470(6)

Entity-based exemption only.

52511

Breast pump for home use with a prescription reimbursed by Medicaid

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52512

Repair and replacement parts for breast pump which are for single patient use

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52515

Breast pump collection and storage supplies, not for home use, without a prescription

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52516

Breast pump collection and storage supplies, not for home use, with a prescription

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52517

Breast pump collection and storage supplies, not for home use, with a prescription paid for by Medicare

 
X

KRS 139.470(1)

Entity-based exemption only.

52518

Breast pump collection and storage supplies, not for home use, with a prescription reimbursed by Medicare

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52519

Breast pump collection and storage supplies, not for home use, with a prescription paid for by Medicaid

 
X

KRS 139.470(6)

Entity-based exemption only.

52520

Breast pump collection and storage supplies, not for home use, with a prescription reimbursed by Medicaid

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52521

Breast pump collection and storage supplies for home use without a prescription

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52522

Breast pump collection and storage supplies for home use with a prescription

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52523

Breast pump collection and storage supplies for home use with a prescription paid for by Medicare

 
X

KRS 139.470(1)

Entity-based exemption only.

52524

Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicare

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52525

Breast pump collection and storage supplies for home use with a prescription paid for by Medicaid

 
X

KRS 139.470(6)

Entity-based exemption only.

52526

Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicaid

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52530

Breast pump kit, not for home use, without a prescription

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52531

Breast pump kit, not for home use, with a prescription

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52532

Breast pump kit, not for home use, with a prescription paid for by Medicare

 
X

KRS 139.470(1)

Entity-based exemption only.

52534

Breast pump kit, not for home use, with a prescription reimbursed by Medicare

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52535

Breast pump kit, not for home use, with a prescription paid for by Medicaid

 
X

KRS 139.470(6)

Entity-based exemption only.

52536

Breast pump kit, not for home use, with a prescription reimbursed by Medicaid

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52537

Breast pump kit for home use without a prescription

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52538

Breast pump kit for home use with a prescription

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52539

Breast pump kit for home use with a prescription paid for by Medicare

 
X

KRS 139.470(1)

Entity-based exemption only.

52540

Breast pump kit for home use with a prescription reimbursed by Medicare

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52541

Breast pump kit for home use with a prescription paid for by Medicaid

 
X

KRS 139.472(6)

Entity-based exemption only.

52542

Breast pump kit for home use with a prescription reimbursed by Medicaid

X
 

KRS 139.472(1)

Not defined under SST defined terms.

52543

Repair and replacement parts for breast pump kit which are for single patient use

X
 

KRS 139.472(1)

Not defined under SST defined terms.

Reference Number
Mobility enhancing equipment (indicate how the options are treated in your state)

Taxable

Exempt

Statute/Rule Cite

Comment

53010
Mobility enhancing equipment without a prescription
X
 
KRS 139.472(1)(h)
53020
Mobility enhancing equipment with a prescription
 
X
KRS 139.472(1)(h)
53030
Mobility enhancing equipment with a prescription paid for by Medicare
 
X
KRS 139.472(1)(h)
53040
Mobility enhancing equipment with a prescription reimbursed by Medicare
 
X
KRS 139.472(1)(h)
53050
Mobility enhancing equipment with a prescription paid for by Medicaid
 
X
KRS 139.472(1)(h)
53060
Mobility enhancing equipment with a prescription reimbursed by Medicaid
 
X
KRS 139.472(1)(h)
Reference Number
Prosthetic devices (indicate how the options are treated in your state)

Taxable

Exempt

Statute/Rule Cite

Comment

54010
Prosthetic devices without a prescription
 
X
KRS 139.472(!)(f)&(g)
54020
Prosthetic devices with a prescription
 
X
KRS 139.472(!)(f)&(g)
54030
Prosthetic devices with a prescription paid for by Medicare
 
X
KRS 139.472(!)(f)&(g)
54040
Prosthetic devices with a prescription reimbursed by Medicare
 
X
KRS 139.472(!)(f)&(g)
54050
Prosthetic devices with a prescription paid for by Medicaid
 
X
KRS 139.472(!)(f)&(g)
54060
Prosthetic devices with a prescription reimbursed by Medicaid
 
X
KRS 139.472(!)(f)&(g)
54070
Corrective eyeglasses without a prescription
X