Yes, if customers receive a receipt for their purchase of parking services, the parking service provider must itemize the tax by displaying the amount of sales tax collected on the parking transaction. KRS 139.210(1) requires the retailer to collect the tax from the purchaser and separately display the tax from the sales price, the price advertised in the premises, the marked price, or other price on the sales receipt or other proof of sale. This requirement applies to parking services at meters for street parking, parking lots, parking structures or other locations where the customer receives a receipt and pays electronically by credit card, debit card, phone application, etc.
For parking service charges at coin-only operated meters and cash-only parking lots and structures where receipts are not available to customers, the parking service provider may add the tax to the total amount of the sales price as a single charge to the customer. In these circumstances, the parking service provider must display a statement advising customers that the sales tax is included within the sales price. This guidance is consistent with Kentucky Administrative Regulation 103 KAR 27:180, which addresses vending machine sales.