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Taxable Sales

All sales made by a university book and supply store except sales of textbooks, related workbooks and other course materials. An outsourced bookstore vendor is responsible for sales tax collection and remittance to the Kentucky Department of Revenue separately from the University.

Cosmetics, nonprescription drugs, clothing and other wearing apparel, costume jewelry, class rings, school pictures, yearbooks, magazine subscriptions, records, tapes and similar items.

Candy, soft drinks, popcorn and other such items sold at schools as well as in conjunction with school events.

Meals to faculty, staff, other school personnel, guests and members of the general public.

Concessions including sales through vending machines.

Copier charges.

Sales made through gift shops, cafeterias, etc. An outsourced dining vendor is responsible for sales tax collection and remittance to the Kentucky Department of Revenue separately from the University.

Testing services, except testing for medical, educational, or veterinarian reasons. This includes water and soil testing analysis services.

Small animal veterinary services, excluding veterinary services for equine, cattle, poultry, swine, sheep, goats, llamas, alpacas, ratite birds, buffalo, and cervids.

Labor and installation charges for labor rendered in installing or applying taxable tangible personal property, digital property, or service sold at retail. Standalone labor and installation charges and labor and installation charges for installation of fixtures to real property are not subject to sales tax.

Any other tangible personal and digital property, including sales of personal computers, generally sold to the public that is not specifically exempt by statute.

Any other tangible personal and digital property, including sales of personal computers, generally sold to the public that is not specifically exempt by statute.

Instructor-led recreational classes or one on one instruction for swimming lessons, fitness classes, personal trainer exercise instruction, riding lessons, golf lessons and other similar classes.

General facility rentals – Rental of space for meetings, conventions, short-term business uses (e.g., conference rooms or ballrooms rented for job or career fairs) temporary storage facilities, pool facilities and picnic shelters.

Summer resident camps and day camps with educational/instructional components that include recreation as more than 10% of planned activities for participants.

Locker rentals at health clubs, gyms and golf courses.

Massage services, except when medically necessary.

Cosmetic surgery services, defined as modifications to all areas of the head, neck and body to enhance appearance through surgical and medical techniques.

Body modification services, including tattooing, piercing, scarification, branding, tongue splitting, transdermal and subdermal implants, ear pointing, teeth pointing, and any other modifications that are not necessary for medical or dental health.