“Services” are generally not subject to sales tax while tangible personal property generally is subject to sales tax. This over simplification can get you sideways in various states as there are lots of exceptions to these general rules. Kentucky is the latest in terms of taxing specific services.
The Bluegrass State looks to expand sales tax on what it calls high-growth services. Those taxable in the state as of this year: ..
Source: taxconnex.com
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