Is there sales tax on groceries in Kentucky?
Quick answer
No. Groceries bought for home preparation are exempt from Kentucky state sales tax. Prepared and restaurant food is still taxable.
Food and food ingredients are exempt; prepared food and restaurant meals are taxable at 6%.
Rule summary
How Kentucky treats each category.
| Grocery food (home consumption) | Exempt from state sales tax |
|---|---|
| Prepared and restaurant food | Taxable at the full combined rate (6%) |
| Candy and soft drinks | Usually taxable even where groceries are exempt |
| Prescription medicine | Exempt |
Source: Kentucky Department of Revenue · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Kentucky Department of Revenue or a tax professional before relying on it for filing.
Combined rates in Kentucky
What a taxable purchase actually costs in Kentucky.
Frequently asked
Answers pulled from the same rule set.
- Is there sales tax on groceries in Kentucky?
- No. Groceries bought for home preparation are exempt from Kentucky state sales tax. Prepared and restaurant food is still taxable.
- Is prepared food taxed differently than groceries in Kentucky?
- Yes. Kentucky treats hot, ready-to-eat and restaurant food as a taxable retail sale even where unprepared grocery food is exempt or reduced.
- Are prescription drugs taxable in Kentucky?
- No. Prescription medicine is exempt from sales tax in Kentucky.
More Kentucky guides
Other Kentucky rules that change the total.