Prewritten computer software access services. Labor to repair or alter apparel, footwear, watches, or jewelry when no tangible personal property is sold in that transaction. Labor and services to repair or maintain commercial refrigeration equipment and systems when no tangible personal property is sold in that transaction including service calls and trip charges. Lapidary services, including cutting, polishing, and engraving precious stones. Specialized design services, including the design of clothing, costumes, fashion, fur, jewelry, textiles, shoes and lighting. Testing, except testing for medical, educational, or veterinary reasons. Massage services (except when medically necessary). Leisure, recreational, and athletic instructional. Rental of space for meetings, conventions, short-term business uses, entertainment events, weddings, banquets, parties, and other short-term social events. Road and travel services provided by automobile clubs. Parking services including parking lots, but excluding those at educational institutions. Repossession of tangible personal property. Residential and nonresidential security system monitoring. Private mailroom, including presorting, address barcoding, tracking, delivery to postal service, and private mailbox rentals. The list of newly taxable services is as follows: House Bill 8 adds 35 new services to the list that will be taxable as of January 1, 2023. 
Currently, Kentucky imposes sales and use tax on 17 specifically enumerated services. Other tax measures in the bill are designed to raise revenues to help fund the individual income tax cut.
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