# Kentucky — Vehicle trade-in sales tax credit rules by state -- full price taxed, or only the difference

For Kentucky, trade-in credit allowed is full credit; statute or regulation citation is KRS 138.450(16), recorded from its source on 2026-08-20.

- **State:** Kentucky _(our reading, not quoted from the source)_
- **Trade-in credit allowed:** full credit _(our reading, not quoted from the source)_
- **Statute or regulation citation:** KRS 138.450(16)

## What the source says

> "Retail price" for: 1. Used motor vehicles, except those vehicles for which the retail price is established in subsection (13), (14), (15), (17), or (19) of this section; and 2. U-Drive-It motor vehicles that are not transferred within one hundred eighty (180) days of being registered as a U-Drive-It or that have more than five thousand (5,000) miles; means the total consideration given, excluding any amount allowed as a trade- in allowance by the seller

## Source

- https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53526

Last verified: 2026-08-20. Review by: 2027-08-20.
Part of [Vehicle trade-in sales tax credit rules by state -- full price taxed, or only the difference](https://referencesource.org/vehicle-trade-in-sales-tax-credit-by-state/).