Usage Tax Exemption Guidelines - Rowan County Clerk
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Rowan County Clerk

Our mission is to be the most cost-efficient and customer focused clerk's office in the state of Kentucky.

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Usage Tax Exemption Guidelines

A 6% sales tax is collected at the time of transfer based on retail or affidavit of the purchase price. When using the affidavit for the purchase price the seller is required to sign the affidavit of total consideration and their signature is to be notarized.

If the vehicle purchased out of state the affidavit can be faxed to the seller to sign and have notarized.

If the purchase price is less than 50% of the trade-in value of the vehicle we would have to charge a 6% sales tax on that amount.

KY Transfers-Usage Tax Exemptions

  • Charitable/Education
  • Corporations/Subsidiary (LLC)
  • Dealer Registration
  • Husband/Wife
  • Parent/Child
  • State Government
  • US Corporation/Proprietorship (LLC)
  • Court Order/Will
  • Grandparent/Grandchild
  • Local Government
  • Name Change
  • Reposession
  • Stepparent/Stepchild

Documentation that must be provided: