On April 13, 2022, the Kentucky General Assembly passed HB 8 over the governor’s veto. The bill expands Kentucky’s sales and use tax to cover additional services, effective January 1, 2023. The additional services include:
- Photography and photo finishing services
- Rentals of space for meetings, conventions, short-term business uses,
entertainment events, weddings, banquets, parties, and other short-term
social events
- Leisure, recreational, and athletic instructional services
- Recreational camp tuition and fees
- Personal fitness training services
- Interior decorating and design services
- Labor to repair or alter apparel, footwear, watches, or jewelry not including sales of tangible personal property in the transaction
- Labor and services to repair or maintain commercial refrigeration equipment and systems
when no tangible personal property is sold (including service calls and trip
charges)
- Extended warranty services
- Marketing services
- Telemarketing services
- Public opinion and research polling services
- Lobbying services
- Executive employee recruiting services
- Website design and development services
- Website hosting services
- Facsimile transmission services
- Private mailroom services
- Bodyguard services
- Residential and nonresidential security system monitoring services
- Private investigation services
- Process server services
- Repossession of tangible personal property
- Personal background check services
- Parking services including valet services and the use of parking lot structures
- Road and travel services provided by automobile clubs
- Condominium time-share exchange services
- Social event planning and coordination services
- Non-medically necessary massage services
- Cosmetic surgery services
- Body modification services
- Testing services
- Household moving services
- Specialized design services
- Lapidary services
- Prewritten computer software access services