Kentucky Bill of Sale
Kentucky private sales run through the county clerk on a notarized title — and since January 2024, your plate stays with you. Here's how the bill of sale fits alongside TC96-182, the 6% usage tax, and the property-tax gate.
The clerk's office runs the show.
The usage tax at the counter, the property tax every January.
Not legal advice. Verified against Kentucky county clerk and Department of Revenue sources in July 2026 — official links in our 50-state requirements table.
Kentucky specifics, answered.
Is a bill of sale required in Kentucky?
No — the notarized title assignment plus form TC96-182 carry a Kentucky private sale, both signed before a notary. A bill of sale is the recommended receipt on top: it records the price and date in a document each party keeps, which matters because the clerk's usage-tax math and any later dispute both start from what was actually paid.
Where does the notarization actually happen?
Anywhere a notary works — but the easiest answer is the county clerk's office itself, where staff notarize title paperwork for about $2 with photo ID. If the seller signs and notarizes everything in advance, the buyer can complete the transfer at the clerk without the seller present.
How is Kentucky's vehicle tax different?
Twice over. At transfer, the clerk collects a 6% Motor Vehicle Usage Tax computed on NADA average retail value or the price paid. And every January 1, the listed owner owes a full year of ad valorem property tax on the vehicle — unprorated, and any delinquent property tax must be cleared before the clerk will process your transfer at all.
What changed with Kentucky license plates?
Since January 2024, plates stay with the seller — a reversal of Kentucky's long-standing plate-follows-the-car rule, so plenty of advice you'll find is outdated. Remove your plate at sale. Buyers bringing a vehicle in from out of state also need a $15 VIN inspection by the county sheriff before titling, and the transfer window after a notarized assignment is 15 days.
