In the state of Kentucky, are safety supplies that are required by OSHA considered taxable or exempt?


According to a representative of the Kentucky Department of Revenue, the purchase of KYOSHA-required safety equipment is exempt from sales tax. (Kentucky has its own Occupational Safety and Health Program governed independently)

When purchasing such safety equipment, you must provide the retailer with a resale certificate for industrial use, which states that the items you are buying are exempt. A copy of the resale certificate to present retailers can be found here: Kentucky Department of Revenue Website

In addition, although not required, it is recommended that you provide documentation that the items are required under KYOSHA guidelines. A listing of Kentucky OSHA regulations separated by industry can be found here:

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