The City of Louisville, Sales Tax and Licensing Division is pleased to offer this comprehensive guide to the administration and taxation of products and services. This general guidance is offered as a service to taxpayers and is intended to be used as an interpretive tool in layman’s terms in order to better understand the intent of the Louisville Municipal Code (LMC). We hope that you find this information helpful and easy to understand. This guide is not intended for legal purposes or to be substituted for the full text of the LMC.  This guide does not constitute a City tax policy.

Complete Sales Tax Guide (Revised January 2018)

TABLE OF CONTENTS

A
ABSORPTION OF TAX/EXCESS TAX
AGRICULTURAL COMMODITIES
APARTMENT BUILDINGS & PROPERTY MANAGEMENT COMPANIES
ASSESSMENTS
AUCTIONS/FARM CLOSE-OUT SALES
AUDIT STATEMENT OF UNDERSTANDING
AUDITS
AUTOMOTIVE SERVICE & REPAIR
AUTOMOTIVE VEHICLE PURCHASES

B
BAD DEBTS
BARBERS, BEAUTY SHOPS AND SALONS
BUNDLED TANGIBLE PERSONAL PROPERTY & SERVICES

C
CALCULATING PREVIOUSLY PAID SALES/USE TAX (2011-2017)
CALCULATING PREVIOUSLY PAID SALES/USE TAX (Effective 1/1/2018)
CATERERS AND CATERING
CEMETERIES, FUNERAL HOMES, MORTICIANS
CIGARETTES, CIGARS AND TOBACCO
COINS AND PRECIOUS METAL BULLION
CONFIDENTIALITY
CONSIGNMENTS
CONSTRUCTION AND CONTRACTORS
CONTRACTED FOOD SERVICE PROVIDERS, CAFETERIAS
COUPONS, GIFT CERTIFICATES AND TRADE DISCOUNTS

D
DELIVERIES OUTSIDE THE CITY
DIGITAL PRODUCT
DIRECT SALES COMPANIES
DISPOSABLE BAG TAX GUIDE
DISPUTE RESOLUTION, HEARINGS & APPEALS

E
ENGAGED IN BUSINESS IN THE CITY

F
FILING PERIODS AND DUE DATES
FINANCE, INSURANCE INSTITUTIONS
FOOD FOR HOME CONSUMPTION AND FOOD AND DRINK

G
GARAGE SALES
GAS, ELECTRIC AND STEAM
GOVERNMENT, CHARITABLE & COMMUNITY ORGANIZATIONS
GRAVEL, READY-MIX CONCRETE, SAND

H
HOLD-HARMLESS, ELECTRONIC ADDRESS DATABASES
HOME-BASED BUSINESSES AND OCCUPATIONS
HOME RULE CITIES

I
ICE
INTERNET SALES AND PURCHASES

L
LAY-A-WAY SERVICE AND CANCELLATION FEES
LEASED AND RENTED PROPERTY, CREDIT SALES
LICENSES, SUBSCRIPTIONS & ROYALTIES
LIENS, FORECLOSURE & COUNTY CERTIFICATION
LINEN RENTAL AND SERVICES
LODGING INDUSTRY
LODGING TAX
LOUISVILLE LICENSING REQUIREMENTS

M
MAINTENANCE AND DECORATING SERVICES
MAINTENANCE AND SERVICE AGREEMENTS
MANUFACTURING & FABRICATION
MEDICAL & DENTAL SERVICE PROVIDERS
MEDICAL EXEMPTIONS
MOBILE RETAIL FOOD VENDING
MOTOR FUELS & SPECIAL FUELS

N
NEWSPAPERS, MAGAZINES & PUBLICATIONS
NEXUS AND TAX COLLECTION

P
PACKAGING, FREIGHT AND DELIVERY
PAYMENT OF TAXES
PEDDLERS, SOLICITORS AND VENDORS
PENALTIES, INTEREST & OTHER COSTS
PHOTOGRAPHERS, PHOTOFINISHERS
PRINTERS AND PRINTING
PRIOR USE, PRE-OWNED PROPERTY, INITIAL USE (2011-2017)
PRIOR USE, PRE-OWNED PROPERTY, INITIAL USE (Effective 1/1/2018)
PROFESSIONAL SERVICES
PURCHASE OR SALE OF A BUSINESS

R
REFUNDS
RESTAURANTS AND BARS (2011-2017)
RESTAURANTS AND BARS (Effective 1/1/2018)

S
SALES TAX
SAMPLES, DEMONSTRATIONS & DISPLAYS
SECURITY SYSTEM SERVICES
SOFTWARE
SPECIAL EVENT VENDORS
STATUTE OF LIMITATIONS
STORAGE FACILITY

T
TAXPAYER RESPONSIBILITIES, UNLAWFUL ACTS
TELECOMMUNICATIONS
TIPS AND GRATUITIES
TRADE-INS

U
UPHOLSTERERS
USE TAX

V
VENDING AND COIN-OPERATED DEVICES (2011-2017)
VENDING AND COIN-OPERATED DEVICES (Effective 1/1/2018)
VENDOR FEE OR SERVICE FEE DEDUCTION
VETERINARIANS

W
WHOLESALE SALES

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