Limousine Services - TAXANSWERS

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Limousine Services - General

Are Service Transportation Charges (STCs), including fuel charges, airport fees, tolls, parking fees, etc., subject to sales tax if passed on to the customers as part of the provision of limousine service?

Yes, if those charges are associated with a limousine service, they would be subject to sales tax.

Are chauffeur gratuities subject to sales tax?

Mandatory gratuities would be subject to sales tax. Voluntary gratuities would not be.

Are limousine services that originate in Kentucky and terminate outside of Kentucky subject to sales tax?

Yes, those services would be subject to sales tax.

Are limousine services that originate outside of Kentucky and terminate outside of Kentucky, but come through Kentucky, subject to sales tax?

No, those services would not be subject to sales tax.

Are limousine services that originate outside of Kentucky and terminate in Kentucky subject to sales tax?

No, those services would not be subject to sales tax.

Limousine Services Performed in Other States

Are limousine services that originate in Kentucky and terminate outside of Kentucky subject to sales tax?

Yes, those services would be subject to sales tax.

Are limousine services that originate outside of Kentucky and terminate outside of Kentucky, but come through Kentucky, subject to sales tax?

No, those services would not be subject to sales tax.

Are limousine services that originate outside of Kentucky and terminate in Kentucky subject to sales tax?

No, those services would not be subject to sales tax.

Sales and Excise Taxes