Limousine Services

​Service transportation charges (STCs), including fuel charges, airport fees, tolls, parking fees, etc., are taxable if those charges are associated with a limousine service.

Chauffeur gratuities

​Mandatory gratuities would be subject to sales tax.  Voluntary gratuities would not be.

Limousine Services Performed in Other States

Limousine services that orginate in Kentucky and terminate outside of Kentucky would be subject to sales tax.

Limousine services that originate outside of Kentucky and terminate outside of Kentucky, but come through Kentucky would not be subject to sales tax.

Limousine services that originate outside of Kentucky and terminate in Kentucky would not be subject to sales tax.



Get our newsletter every month. 

See current tax and business information, as well as some facts to use every day!

(click here to see our current issue)

Click Button below to subscribe!! 

Register Here