KENTUCKY

SALES/USE TAX – 6%

502-564-5170 – Kentucky Dept. of Revenue
Kentucky is Reciprocal to Taxes Paid to another State.

Occasional Sales (Sales without a Broker/Dealer) are non taxable.

Boats purchased through a Dealer/Broker are taxable whether removed from the State after purchase or not.

Personal Property Taxes Are Assessed Every January 1 on all Vessels located in Kentucky.
502-564-8180
It is the responsibility of the Owner of the Vessel situated in Kentucky, to Register in the County the vessel is situated at the Property Valuation Administration office and file an Annual Tangible Tax Return. Whether you reside in Kentucky or not, Personal Property Taxes must be paid.

Registrations
Division of Motor Vehicles
www.transportation.ky.gov
502-564-2737 (6) for Boats

Documented boats are not required to be registered.

Visiting Period – There is no set Visiting Period.
Residents of Kentucky (keeping a vessel in Kentucky) are required to register within 15 days unless documented.