Most purchases made by the University of Kentucky are exempt from sales tax. However, taxable goods and services sold by the University are subject to Kentucky sales tax (6%) unless a valid sales tax exemption is presented by the customer. It is the responsibility of the selling department to collect the necessary documentation as proof of the customer’s sales tax exemption. Like any other business, the University must charge, collect, and remit sales tax on taxable sales; therefore, it’s important to be aware of what sales are considered taxable.
Tax Compliance Services