Sales Tax Summary for Travelers to Kentucky Kentucky State Sales Tax: 6% Kentucky transient room tax: 3%

Kentucky Exemption Procedures Possession of a Kentucky tax exempt number will waive the state 6%, but not the 3% transient room tax. Purchases must be paid for with a check or credit card in the name of the exempt organization.

Kentucky Forms Application must be made using form 51A125, plus a copy of the exemption from their own state. http://revenue.state.ky.us/taxforms-undated/51a125.pdf Approval is then automatic, and the State will send a letter with a number that is valid in Kentucky.

Hotel Instructions Network Hotels: Participating 501(c)(3) institutions will be pre-enrolled at all CTM Network hotels for purposes of sales tax waiver. Should traveler lose or forget tax exempt documentation, CTM back-up copies will be available. Out-of-Network Hotels: Participating 501(c)(3) institutions will not be enrolled at Out-of Network hotels. Should traveler lose or forget tax exempt documentation, CTM cannot guarantee waiver of sales tax.