Per-day surcharge on Kentucky RV rentals?

Not yet verified for Kentucky — confirm with Kentucky Dept of Revenue — Sales and Use Tax.

Tax refundable on cancellation?

PickRV adds no Kentucky tax line to a booking today, so there is no PickRV-collected tax to refund. A cancellation inside the free window refunds what you paid in full.

KY · State tax dossier · 2026 · State-published rate

Kentucky RV rental
sales tax, as the state publishes it.

Q: What's the marketplace facilitator law in Kentucky?

Kentucky's marketplace facilitator law makes a registered platform the collector on bookings it processes. It will apply to PickRV once PickRV registers in Kentucky. That has not happened yet, so no PickRV booking carries a Kentucky tax line today and the host remains responsible for whatever the state requires — confirm with Kentucky Dept of Revenue — Sales and Use Tax. PickRV has not yet cited the specific section — confirm with Kentucky Dept of Revenue — Sales and Use Tax.

Kentucky Dept of Revenue — Sales and Use Tax publishes a combined state + local sales tax of 6% on rentals. PickRV has not finished verifying how that splits between Kentucky and its counties, so we publish no rate of our own here. PickRV is not registered in Kentucky, so it collects no tax on these bookings; the obligation stays with the host.

Browse Kentucky RVs See the 5-night math

Published combined: 6%

6% combined (published rate)Kentucky has a facilitator law · PickRV not registered yet

Kentucky has a marketplace facilitator law, which makes the platform the collector once that platform is registered in the state. PickRV is not registered in Kentucky today, so it adds no tax line at checkout and remits nothing here. Any Kentucky tax due on the rental stays the host's own responsibility to report and pay — Kentucky Dept of Revenue — Sales and Use Tax is who confirms what applies. This is information, not tax advice.

PickRV · Tax receiptKY · 2026

Kentucky rate stack

Published by the state — split not yet PickRV-verified

Combined sales tax on rentals6%

Kentucky Dept of Revenue — Sales and Use Tax

PickRV-verified state/local splitNot yet

We publish a component only once we can cite it

What the state publishes

One statewide rate — no county variation published

Uniform 6% state sales and use tax statewide; no local sales tax additions. Rental of tangible personal property taxable.

Source: Kentucky Dept of Revenue — Sales and Use Tax ↗. PickRV is not registered in Kentucky, so it collects no tax on these bookings; the obligation stays with the host.

Worked example

Five nights, every cent.

A sample 5-night rental at an example $100/night rate — hosts set their own nightly price. The tax line is the range the state itself publishes, so the total is a range too — we would rather show you both ends than invent a point between them. What Kentucky's own tax would add. PickRV is not registered here, so it does not add this to your booking.

Nights5Example / night$100Published6%

PickRV · Tax receipt5 nights

Worked example · 5 nights @ $100/night

Kentucky · what the state levies, not a PickRV charge

Subtotal (5 × $100)$500.00

Sales tax (6%, per Kentucky Dept of Revenue — Sales and Use Tax)+ $30.00

Subtotal + Kentucky tax

What Kentucky's own tax would add. PickRV is not registered here, so it does not add this to your booking.

$530.00

Optional coverage (carrier-quoted at checkout) + cleaning fee + service charge calculated separately. See full trip-cost calculator.

Disclosure: The figure above is Kentucky's own published rate, not a PickRV calculation. PickRV has not finished verifying how it splits between state and county, so no PickRV-authored rate appears on this page. Confirm current rates with Kentucky Dept of Revenue — Sales and Use Tax.

Source last reconciled 2026-06-04. Not legal or tax advice.

Host side · Kentucky

Hosting in Kentucky — the legal floor.

Every PickRV host listing in Kentucky signs into these statutory minimums — all primary-sourced, with citations at the bottom of the section.

Income tax on net

4% flat

Applied to Schedule E net after maintenance + depreciation + insurance deductions.

Primary-sourced

Liability insurance floor

$25K / $50K / $25K

Commercial-rental status also requires full collision + comprehensive coverage.

Primary-sourced

Deposit hold

Up to 60 days after return

Ky. Rev. Stat. §383.580 (security deposit return timing analog)

Primary-sourced

Sales-tax permit

Required from day one

Kentucky requires a Sales and Use Tax Permit via the Department of Revenue (Form 10A100) before collecting on rentals. Kentucky imposes a SEPARATE 6% Motor Vehicle Rental Usage Tax (Ky. Rev. Stat. §138.463) on short-term motor vehicle rentals — in addition to standard 6% sales tax = 12% combined on every rental. Kentucky moved to a 4% flat individual income tax for tax year 2024 (HB 1 of 2023), continuing a stepped-down reduction from 5%. Statewide uniform 6% sales tax — no local additions for sales tax (cities tax other things like restaurants).

Primary-sourced

Worked example · Kentucky host at $48,000 net

Net rental income

$48,000

State income tax

$1,920

After state

$46,080

Band: Flat 4% state income tax. Rate 4% on Schedule E net (after maintenance, insurance, depreciation, and commission paid to PickRV). Federal tax + self-employment tax apply separately and are not modeled here.

Interactive · Kentucky host projection

What your monthly net could look like

Move the sliders to your nightly rate and projected booked nights. The math chain uses real PickRV fees and Kentucky's actual income tax band. All numbers are projections, not guarantees.

Nightly rate$175

$60 - $450 range

Booked nights / month10

1 - 28 (default 10 — 60% occupancy on 200 listed days)

Commission

+15% markup

PickRV adds a 15% commission ON TOP of your base, baked into the price renters see — nothing is deducted from your base. Renters also pay a transparent 10% service fee shown before checkout (never a deduction from your payout).

Your gross (base take-home)

$175/night base × 10 nights

$1,750

PickRV commission (added on top — $0 from you)

$0 — the 15% commission is added ON TOP of your base for the renter, never withheld from you

Insurance + maintenance reserve (10%)

Conservative reserve; actual varies by rig age + miles

−$175

Net before state tax

$1,575

Kentucky income tax (4%)

Flat 4% state income tax

−$63

Take-home (after Kentucky tax)

≈ $18,144/year before federal + self-employment tax

$1,512

Numbers are projections based on the values you set + the published PickRV fee schedule (PickRV adds a 15% commission on top of your base, baked into the price renters see; renters pay a transparent 10% service fee shown before checkout) + Kentucky's 2026 income tax brackets cited above. Federal income tax + self-employment tax (15.3% Social Security + Medicare on Schedule SE) apply on top and are not modeled here. PickRV publishes no average-earnings figure, because we will not put a number behind a claim we cannot source — everything above is arithmetic on the values you set, not a forecast of what you will earn.

What hosts get caught by

Kentucky stacks a SEPARATE 6% Motor Vehicle Rental Usage Tax on top of the 6% sales tax = 12% combined on every RV rental

Ky. Rev. Stat. §138.463 imposes a 6% Motor Vehicle Rental Usage Tax on short-term motor vehicle rentals, in addition to the standard 6% sales tax = 12% combined on RV bookings in Kentucky. This is one of the higher combined vehicle rental tax loads in the South. Hosts marketing KY rentals (Mammoth Cave, Red River Gorge, Daniel Boone National Forest) must show 12% tax-inclusive pricing — the gap between sticker price and checkout total is enough to trigger KRS §367.170 unfair-practice scrutiny.

Primary source ↗

Mammoth Cave National Park cave tour reservations open 6 months out and routinely sell out summer + October weekends in <60 minutes

Mammoth Cave NPS-led tours (Historic, Domes & Dripstones, Frozen Niagara, Wild Cave) open on Recreation.gov 6 months in advance. Summer Saturday + October leaf-season tours sell out within 30-60 minutes. Walk-up tickets at the visitor center are extremely rare June-October. Hosts marketing Mammoth Cave trips must brief renters to book tours 6 months ahead — showing up without a reservation = no cave access.

Primary source ↗

Primary sources · 4 citationsShow

Kentucky Dept of Revenue — Individual Income Tax ↗
Flat 4.0% state income tax for tax year 2024 (HB 1 of 2023), down from 4.5% in 2023 and 5.0% in 2022. Continued 0.5%/yr reductions contingent on revenue triggers.
Kentucky Dept of Revenue — Sales and Use Tax ↗
Uniform 6% state sales and use tax statewide; no local sales tax additions. Rental of tangible personal property taxable.
Kentucky DOR — Motor Vehicle Usage Tax ↗
Separate 6% Motor Vehicle Usage Tax on rentals under 30 days per Ky. Rev. Stat. §138.463, in addition to standard sales tax = 12% combined.
Kentucky Transportation Cabinet — Motor Vehicle Registration ↗
Recreational vehicle registration $21-$95/yr by class. Commercial vehicle registration $100-$1,200/yr by GVWR. Plus annual ad valorem property tax on vehicle value (~$300-$1,200/yr on a $50K motorhome at typical county levy).

Host an RV in Kentucky How PickRV hosting worksFlat 15% commission, built into the listed price.

Last verified: 2026-06-04. State law changes at budget cycle (typically Jan 1 / Jul 1). PickRV refreshes this dataset annually. Not legal or tax advice — consult a state-licensed CPA before high-volume operation.

Frequently asked

Kentucky RV tax, answered

Do I owe Kentucky sales tax on an RV rental?

Yes. Kentucky Dept of Revenue — Sales and Use Tax publishes a combined state + local sales tax of 6% on rentals. PickRV has not yet verified how that splits between Kentucky and its counties, so we quote the state's own figure rather than one of our own. PickRV is not registered in Kentucky, so it collects no tax on these bookings; the obligation stays with the host.

What's the marketplace facilitator law in Kentucky?

Kentucky's marketplace facilitator law makes a registered platform the collector on bookings it processes. It will apply to PickRV once PickRV registers in Kentucky. That has not happened yet, so no PickRV booking carries a Kentucky tax line today and the host remains responsible for whatever the state requires — confirm with Kentucky Dept of Revenue — Sales and Use Tax. We have not yet finished citing the specific Kentucky section here, and we do not publish a citation we have not checked — Kentucky Dept of Revenue — Sales and Use Tax is the authority to confirm it with.

Are there any per-day surcharges on Kentucky RV rentals?

We have not verified whether Kentucky levies a per-day rental surcharge on RVs, so this page does not claim either way — several states apply one to cars and expressly exempt RVs, which is exactly the kind of detail worth confirming with Kentucky Dept of Revenue — Sales and Use Tax rather than guessing.

Can I get the tax refunded if I cancel?

PickRV adds no Kentucky tax line to a booking today, so there is no PickRV-collected tax to refund. PickRV's platform floor gives a full refund of what you paid when you cancel at least 48 hours before pickup (the default host tier is Moderate; no tier can go below the floor). Cancel closer in and the refund follows the band schedule on the cancellation policy page.

Before you book

Kentucky rules · last verified 2026-05-10