EFFECTIVEKentuckyFeb 1, 2022Medium✓ Human reviewed

Kentucky updated motor-vehicle body-shop sales and use tax guidance

Kentucky's amendment to 103 KAR 27:230 took effect February 1, 2022. The current rule updates sales/use-tax guidance for motor-vehicle body shops, including resale treatment for component parts/materials, tax treatment of associated repair labor and warranties, and shop-consumed supplies.

collisionbody shopsales taxresale certificaterepair laborwarrantyshop supplies
What to check

Kentucky body shops should use current 103 KAR 27:230 when deciding which parts/materials may be bought for resale, how repair labor and warranty work are taxed, and which shop supplies are consumed by the business and taxable at purchase.

At a glance
LifecycleEffective
PriorityMedium
EffectiveFeb 1, 2022
VerifiedSep 24, 2026
Official evidence

Source and verification

Verified
Sep 24, 2026

Informational only; not legal advice. We summarize the regulatory update and link directly to the official source so you can verify it.

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