If you plan on purchasing property outside of Kentucky, you might want to listen up .
Taxpayers should be prepared to pay the six-percent "use tax" starting July 23, 2007. The tax is on items purchased at retail from out-of-state vendors such as boats, trailers, ATV's and manufactured homes.
The tax will be paid when seeking titling or first-time registration. The use tax is complementary to the sales tax imposed on in-state purchases to ensure equal tax treatment of retail transactions.
If proper documentation is provided, the clerk will allow credit for the out-of-state sales tax previously paid on the property or accept any applicable sales tax.