Does Kentucky tax information services?

Not by name. Information delivered through software access is taxable at 6% as a prewritten computer software access service; standalone delivery is the uncertain case.

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Are information services taxable in Kentucky?

Unsettled

AgentTax collects 6%, but the law is not explicit. Kentucky has no information-services category; the taxable hook is prewritten software access, which applies when the information is delivered through a platform the buyer accesses.

Short answer	Treated as taxable at 6%
Authority	KRS 139.200(2)(ax)
Last reviewed	2026-08-22

Why

Kentucky taxes prewritten computer software access services at 6% from 2023-01-01 (KRS 139.200(2)(ax)). An information product delivered through software the buyer logs into or calls fits that definition.

Kentucky has no information-services enumeration, so information delivered on its own, with no software access, has a taxpayer-favourable argument for exemption. AgentTax collects 6% and discloses that this is the conservative position.

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

Collecting, aggregating and analysing personal data for sale to third parties is taxable as data brokering from 2026-08-01.

How AgentTax classifies information services

Selling access to compiled information: databases, research products, reports and data feeds the seller assembles and furnishes to many customers. AgentTax routes AI research work to its information service category.

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Frequently asked questions

Does Kentucky tax information services?: Not by name. Information delivered through software access is taxable at 6% as a prewritten computer software access service; standalone delivery is the uncertain case.

Sources

KRS 139.200(2)(ax)

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.