Purchases made from out of state retailers for use in the state of Kentucky are required to be taxed the same as items purchased in the state. Use tax applies only to out of state purchases of items that would have been taxed if purchased in Kentucky.
If you paid tax on an out of state purchase at less than the Kentucky Sales Tax rate, Use Tax is calculated for the difference in the sales tax percentage.
The Kentucky instructions include Use Tax tables and Calculation Worksheets to assist you in figuring the Use Tax to claim on your return.