# Lexington, KY Sales Tax Rate (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/kentucky/lexington
Published: 2026-09-01

Lexington's sales tax rate is 6% — Kentucky has no local sales taxes. That holds in all 39 ZIP codes with a Lexington mailing address, as of September 2026.

| Component | Rate |
| --- | --- |
| State | 6% |
| County | 0% |
| City | 0% |
| Special district | 0% |
| **Combined** | **6%** |

Source: Kintsugi's rate table, as of September 2026. Official rates: [Kentucky DOR — Sales & Use Tax](https://revenue.ky.gov/Business/Sales-Use-Tax/Pages/default.aspx).

## Lexington sales tax rates by ZIP code

| ZIP | County | Combined rate |
| --- | --- | --- |
| 40502 | Fayette County | 6% |
| 40503 | Fayette County | 6% |
| 40504 | Fayette County | 6% |
| 40505 | Fayette County | 6% |
| 40506 | Fayette County | 6% |
| 40507 | Fayette County | 6% |
| 40508 | Fayette County | 6% |
| 40509 | Fayette County | 6% |
| 40510 | Fayette County | 6% |
| 40511 | Fayette County | 6% |
| 40512 | Fayette County | 6% |
| 40513 | Fayette County | 6% |
| 40514 | Fayette County | 6% |
| 40515 | Fayette County | 6% |
| 40516 | Fayette County | 6% |
| 40517 | Fayette County | 6% |
| 40522 | Fayette County | 6% |
| 40523 | Fayette County | 6% |
| 40524 | Fayette County | 6% |
| 40526 | Fayette County | 6% |
| 40533 | Fayette County | 6% |
| 40536 | Fayette County | 6% |
| 40544 | Fayette County | 6% |
| 40546 | Fayette County | 6% |
| 40550 | Fayette County | 6% |
| 40555 | Fayette County | 6% |
| 40574 | Fayette County | 6% |
| 40575 | Fayette County | 6% |
| 40576 | Fayette County | 6% |
| 40577 | Fayette County | 6% |
| 40578 | Fayette County | 6% |
| 40579 | Fayette County | 6% |
| 40580 | Fayette County | 6% |
| 40581 | Fayette County | 6% |
| 40582 | Fayette County | 6% |
| 40583 | Fayette County | 6% |
| 40588 | Fayette County | 6% |
| 40591 | Fayette County | 6% |
| 40598 | Fayette County | 6% |

## Selling into Lexington: Kentucky rules

- **What's taxable:** At the state level, SaaS is taxable, clothing is taxable, groceries are exempt and digital goods are taxable.
- **Economic nexus:** Kentucky economic nexus is triggered when your sales into the state exceed $100,000 in the current or prior calendar year; the 200-transaction test was repealed effective August 1, 2026. You must register within 60 days of crossing the threshold.
- **Filing:** Kentucky assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 20th of the month following the reporting period.

More in the [Kentucky sales tax guide](/sales-tax-guides/usa/kentucky).

## Frequently asked questions

### What is the sales tax rate in Lexington, KY?

Lexington's sales tax rate is 6% — Kentucky has no local sales taxes. That holds in all 39 ZIP codes with a Lexington mailing address, as of September 2026.

### Does Lexington have a local sales tax?

No. Kentucky has no local sales taxes.

### Do I need to collect Lexington sales tax if I'm based out of state?

Only once you have nexus in Kentucky. Kentucky economic nexus is triggered when your sales into the state exceed $100,000 in the current or prior calendar year; the 200-transaction test was repealed effective August 1, 2026. You must register within 60 days of crossing the threshold. After you register, you collect Kentucky sales tax on taxable sales delivered to Lexington.

### What does Kentucky tax?

At the state level, SaaS is taxable, clothing is taxable, groceries are exempt and digital goods are taxable. The Kentucky sales tax guide covers exemptions and local exceptions.