What is data brokering for Kentucky sales tax?

Collecting, aggregating and analysing personal data for sale to a third party, under KRS 139.010(6). It has been taxable at 6% since 2026-08-01.

This page is for informational purposes only and is not tax, legal, or accounting advice. Consult a qualified tax professional before making compliance decisions. Full disclaimer

Is data brokering taxable in Kentucky?

Taxable (dated)

Yes, since 2026-08-01. Kentucky taxes data brokering services at 6%: collecting, aggregating and analysing personal data for sale to a third party.

Short answer	Taxable since 2026-08-01
Effective date	Taxable from 2026-08-01 at 6%.
Authority	KRS 139.200(2)(ay); KRS 139.010(6); 2026 Ky. Acts ch. 161 (HB 757)
Last reviewed	2026-08-22

Why

2026 Ky. Acts ch. 161 (HB 757) added data brokering services to the taxable list at KRS 139.200(2)(ay), effective 2026-08-01.

KRS 139.010(6) defines the service as collecting, aggregating and analysing personal data for sale to a third party, regardless of whether the charge is per use, per user, per license or by subscription. The Department of Revenue says providers must register and collect 6%.

Business vs. consumer buyers

AgentTax applies the same answer to business and consumer buyers here. Only a few states change the answer by buyer: Iowa and Washington exempt some business purchases by statute, and Maryland and Ohio split the rate or taxability by use.

Where the line is

Processing a customer's own data and returning it to that customer lacks the personal-data and third-party-sale elements, so it is not data brokering.
"Personal data" is not defined in Kentucky's sales tax chapter.

How AgentTax classifies data brokering

Collecting, aggregating and analysing personal data for sale to third parties. AgentTax has no separate data brokering category; such sales land in its existing categories.

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Frequently asked questions

What is data brokering for Kentucky sales tax?: Collecting, aggregating and analysing personal data for sale to a third party, under KRS 139.010(6). It has been taxable at 6% since 2026-08-01.

Sources

KRS 139.200(2)(ay)
KRS 139.010(6)
2026 Ky. Acts ch. 161 (HB 757)

This page is for informational purposes only and is not tax, legal, or accounting advice. It reflects AgentTax's current interpretation of evolving law, which can change. Consult a qualified tax professional before making compliance decisions. Positions on this page come from the AgentTax tax policy registry (v1.24.0); see our methodology.