Kentucky DOR Issues Frequently Asked Questions Concerning Laboratory Testing Services Subject to Sales Tax

The Kentucky Department of Revenue April 6 issued frequently asked questions (FAQs) concerning laboratory testing services for sales and use tax purposes. The receipts from sales of laboratory testing services are subject to sales tax as of Jan. 1, excluding testing required by federal, state, or local statute, regulation, or other government-related requirements, or for medical, educational, or veterinary reasons. The FAQs include information about: 1) the scope of taxable testing services; 2) the inclusion of home or commercial property inspections under taxable testing services; 3) the activities that are and aren’t included in the taxable services; 4) the sales ...