Tax Base for the General Sales Tax |
||
No. of States Exempting |
Kentucky |
|
| Food | 26 |
Y |
| Nonprescription Drugs | 8 |
N |
| Telecommunications | 8 |
N |
| Residential Utilities | 31 |
Y |
| Personal Services. | 28; 7 limited |
Y |
| Hotels and Lodgings | 8 |
N |
| Custom Computer Programs | 31 |
Y |
| Contractors | 3 |
Y |
| Repairs | 14 |
N |
| Sales of Materials to Manufacturers | 45 |
Y |
| Source: ACIR | ||