Published: January 12, 2023

House Bill 8


On April 13, 2022, the Kentucky General Assembly passed HB 8 over the governor’s veto. The bill expands Kentucky’s sales and use tax to cover additional services, effective January 1, 2023. The additional services include:

  • Photography and photo finishing services
  • Rentals of space for meetings, conventions, short-term business uses,

entertainment events, weddings, banquets, parties, and other short-term

social events

  • Leisure, recreational, and athletic instructional services
  • Recreational camp tuition and fees
  • Personal fitness training services
  • Interior decorating and design services
  • Labor to repair or alter apparel, footwear, watches, or jewelry not including sales of tangible personal property in the transaction
  • Labor and services to repair or maintain commercial refrigeration equipment and systems

when no tangible personal property is sold (including service calls and trip


  • Extended warranty services
  • Marketing services
  • Telemarketing services
  • Public opinion and research polling services
  • Lobbying services
  • Executive employee recruiting services
  • Website design and development services
  • Website hosting services
  • Facsimile transmission services
  • Private mailroom services
  • Bodyguard services
  • Residential and nonresidential security system monitoring services
  • Private investigation services
  • Process server services
  • Repossession of tangible personal property
  • Personal background check services
  • Parking services including valet services and the use of parking lot structures
  • Road and travel services provided by automobile clubs
  • Condominium time-share exchange services
  • Social event planning and coordination services
  • Non-medically necessary massage services
  • Cosmetic surgery services
  • Body modification services
  • Testing services
  • Household moving services
  • Specialized design services
  • Lapidary services
  • Prewritten computer software access services