← Kentucky tax rules›Grocery Tax

Kentucky Grocery Tax (2026)

Permitted: Food and food ingredients for home consumption are exempt (KRS 139.485; definitions in effect since July 1, 2004).

PermittedVerified Jul 12, 2026

Tax rules change at the state line — and in your state.Track them in the free LawLert iPhone app: it alerts you when you cross into a state where they differ, and when they change in your state. No account.Get the app

Food and food ingredients for home consumption are exempt (KRS 139.485; definitions in effect since July 1, 2004). Not exempt: alcoholic beverages, tobacco, candy, dietary supplements, soft drinks, and prepared food (heated, retailer-combined, or sold with utensils). Bakery items sold without utensils are exempt; vending-machine food is taxable.

Official source: revenue.ky.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Grocery Tax in states bordering Kentucky

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

IllinoisConditional
State 1% grocery tax eliminated Jan 1, 2026 — but municipalities may levy a 1% local grocery tax (≈665 have).
Verified Jul 13, 2026 · Source: tax.illinois.gov · Full Illinois rule →
IndianaPermitted
Food and food ingredients ("grocery" food) sold unheated and without eating utensils are exempt from Indiana's 7% sales tax (Sales Tax Information Bulletin #29). Candy, soft drinks, dietary supplements, prepared food, alcoholic beverages, and tobacco remain taxable.
Verified Jul 7, 2026 · Source: in.gov · Full Indiana rule →
MissouriConditional
Groceries taxed at a reduced 1.225% state rate (plus local); repeal bills are pending.
Verified Aug 27, 2026 · Source: dor.mo.gov · Full Missouri rule →
OhioPermitted
Groceries (food for off-premises consumption) are exempt from sales tax — the Ohio Constitution (art. XII, §3) bars taxing off-premises food (R.C. 5739.02(B)(2)). Soft drinks, alcohol, and dietary supplements are always taxable, and food eaten on the premises is taxable.
Verified Jul 17, 2026 · Source: tax.ohio.gov · Full Ohio rule →
TennesseeConditional
Groceries taxed at a reduced 4% state rate (plus local); repeal bills are pending.
Verified Aug 27, 2026 · Source: tn.gov · Full Tennessee rule →
VirginiaConditional
State grocery tax eliminated Jan 1, 2023 — but a 1% local option tax still applies to food statewide.
Verified Aug 27, 2026 · Source: tax.virginia.gov · Full Virginia rule →
West VirginiaPermitted
Groceries ('food and food ingredients') are not taxed; prepared food - restaurant food, heated items, and items the seller combines from two or more ingredients - is taxable at the regular 6% rate (plus 1% municipal sales tax where imposed).
Verified Jul 19, 2026 · Source: tax.wv.gov · Full West Virginia rule →

Don't get caught off guardCross into a state where this law is different and the free iPhone app tells you what changed, even with the app closed. It also alerts you when a law you track changes where you live. No account.Get the free app

Track this law — get alerted when it changes

We watch the official sources behind Kentucky taxes rules. If a tracked rule changes, you get one short email — never more than one a week. Free, unsubscribe anytime.