Kentucky Taxability Matrix: Library of Definitions
v
v2021.0
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
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.
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
KRS 139.472(3)(e)2
54080
Corrective eyeglasses with a prescription
X
KRS 139.472(3)(e)2
54090
Corrective eyeglasses with a prescription paid for by Medicare
X
KRS 139.470(1)
entity-based exemption
54100
Corrective eyeglasses with a prescription reimbursed by Medicare
X
KRS 139.470(1)
entity-based exemption
54110
Corrective eyeglasses with a prescription paid for by Medicaid
X
KRS 139.470(7)
entity-based exemption
54120
Corrective eyeglasses with a prescription reimbursed by Medicaid
X
KRS 139.470(7)
entity-based exemption only
54130
Contact lenses without a prescription
X
KRS 139.472(3)(e)2
54140
Contact lenses with a prescription
X
KRS 139.472(3)(e)2
54150
Contact lenses with a prescription paid for by Medicare
X
KRS 139.470(1)
entity-based exemption only
54160
Contact lenses with a prescription reimbursed by Medicare
X
KRS 139.470(1)
entity-based exemption only
54170
Contact lenses with a prescription paid for by Medicaid
X
KRS 139.470(7)
entity-based exemption only
54180
Contact lenses with a prescription reimbursed by Medicaid
X
KRS 139.470(7)
entity-based exemption only
54190
Hearing aids without a prescription
X
KRS 139.472
54200
Hearing aids with a prescription
X
KRS 139.472
54210
Hearing aids with a prescription paid for by Medicare
X
KRS 139.472
54220
Hearing aids with a prescription reimbursed by Medicare
X
KRS 139.472
54230
Hearing aids with a prescription paid for by Medicaid
X
KRS 139.472
54240
Hearing aids with a prescription reimbursed by Medicaid.
X
KRS 139.472
54250
Dental prosthesis without a prescription
X
KRS 139.472(3)(e)2
54260
Dental prosthesis with a prescription
X
KRS 139.472(3)(e)2
54270
Dental prosthesis with a prescription paid for by Medicare
X
KRS 139.470(1)
entity-based exemption only
54280
Dental prosthesis with a prescription reimbursed by Medicare
X
KRS 139.470(1)
entity-based exemption only
54290
Dental prosthesis with a prescription paid for by Medicaid
X
KRS 139.470(7)
entity-based exemption only
54300
Dental prosthesis with a prescription reimbursed by Medicaid
X
KRS 139.470(7)
entity-based exemption only
Reference Number
Telecommunications & related products
Taxable
Exempt
Statute/Rule Cite
Comment
60010
Ancillary Services
X
KRS 139.195(1), 139.200
60020
Conference bridging service
X
KRS 139.195(6), 139.200
60030
Detailed telecommunications billing service
X
KRS 139.195(9), 139.200
60040
Directory assistance
X
KRS 139.195(10), 139.200
60050
Vertical service
X
KRS 139.195(30), 139.200
60060
Voice mail service
X
KRS 139.195(31), 139.200
Reference Number
Telecommunications (Indicate how the options are treated in your state)
Taxable
Exempt
Statute/Rule Cite
Comment
61000
Intrastate Telecommunications Service
X
KRS 139.195(16), 139.200
61010
Interstate Telecommunications Service
X
KRS 139.195(15), 139.200
61020
International Telecommunications Service
X
KRS 139.195(14), 139.200
61030
International 800 service
X
KRS 139.195(32), 139.200
61040
International 900 service
X
KRS 139.195(33), 139.200
61050
International fixed wireless service
X
KRS 139.195(12), 139.200
61060
International mobile wireless service
X
KRS 139.195(18), 139.200
61080
International prepaid calling service
X
KRS 139.195(23), 139.200
61090
International prepaid wireless calling service
X
KRS 139.195(24), 139.200
61100
International private communications service
X
KRS 139.195(25), 139.200
61110
International value-added non-voice data service
X
KRS 139.195(29), 139.200
61120
International residential telecommunications service
X
N/A
61130
Interstate 800 service
X
KRS 139.195(32) 139.200
61140
Interstate 900 service
X
KRS 139.195(33) 139.200
61150
Interstate fixed wireless service
X
KRS 139.195(12), 139.200
61160
Interstate mobile wireless service
X
KRS 139.195(18), 139.200
61180
Interstate prepaid calling service
X
KRS 139.195(23), 139.200
61190
Interstate prepaid wireless calling service
X
KRS 139.195(24), 139.200
61200
Interstate private communications service
X
KRS 139.195(25), 139.200
61210
Interstate value-added non-voice data service
X
KRS 139.195(29), 139.200
61220
Interstate residential telecommunications service
X
N/A
61230
Intrastate 800 service
X
KRS 139.195(32), 139.200
61240
Intrastate 900 service
X
KRS 139.195(33), 139.200
61250
Intrastate fixed wireless service
X
KRS 139.195(12), 139.200
61260
Intrastate mobile wireless service
X
KRS 139.195(18), 139.200
61280
Intrastate prepaid calling service
X
KRS 139.195(23), 139.200
61290
Intrastate prepaid wireless calling service
X
KRS 139.195(24), 139.200
61300
Intrastate private communications service
X
KRS 139.195(25), 139.200
61310
Intrastate value-added non-voice data service
X
KRS 139.195(29), 139.200
61320
Intrastate residential telecommunications service
X
N/A
61325
Paging service
X
KRS 139.195(19), 139.200
61330
Coin-operated telephone service
X
N/A
61340
Pay telephone service
X
KRS 139.195(20), 139.200
61350
Local Service as defined by _________________(state)
