KRS 139.230

To eliminate fractions of one cent ($0.01), and to ensure that the aggregate collections of taxes by a retailer, so far as may be practicable, shall be equal to six percent (6%) of gross receipts or sales price, as the case may be, the tax shall be computed by applying the six percent (6%) rate to the sales price carried to the third decimal place and rounded to the nearest cent by eliminating any fraction less than one-half of one cent ($0.005) and increasing any fraction of one-half of one cent ($0.005) or over to the next higher cent.