Taxation

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Cigarettes, wholesale tax imposed on - HB 518
Commercial mobile radio service, taxation of - HB 504
Conform to streamline sales and use tax agreement, amend effective date - HB 293: HCS
Corporate
  • license tax, apportionment of capital, parent and subsidiaries - HB 361: HFA(1); HB 510: SFA (1)
  • license tax, exemption from - SB 180
Corporation license tax, apportionment of capital of parent and subsidiaries - HB 390: SCS
Economic development tax incentives, base hourly wage, determination of - HB 545
Energy production tax, electric generating units, imposition of - HB 285
Enterprise
  • Zone Program, extension and modification of - HB 409: HCS(1)
  • Zones, reporting requirements and expansion limitations - HB 409: HCS(2)
Exemption from insurance premium tax, prohibit if issued for private or for profit groups - HB 74: HFA(1)
Expenditure limits on state government, proposed constitutional amendment relating to - HB 374
Federal estate tax, encourage permanent repeal of - SR 45
Insurance
  • companies, fees and taxes due cities and counties - HB 249: SCS
  • premium tax collection penalties - HB 249: HCS
  • premium tax on bonds, exemption, local governments - HB 74
Knowledge-based business, credits for - HB 2: HFA(1)
Local governments, minimum and maximum tax liabilities on compensation - HB 107: HFA(1)
Malpractice premiums, credit for - SB 197
Massage therapists' licensing, proscription on taxes imposed, deletion of - SB 69: SCS
Medicaid, intermediate care facility services for the mentally retarded - HB 444
Ministers, exemption of from occupational and license tax - HB 226
Motor
  • vehicle property tax, veterans exempt from state tax - HB 160
  • vehicle property taxes, prorate between seller and buyer - HB 48
  • vehicle registration fees, increase for vehicles 44,001 and greater - HB 293: SCA(1)
  • vehicle registration supplement fund, creation of - HB 336
  • vehicle usage tax, exempt for vehicles 44,001 and greater - HB 293: SCA(1)
  • vehicle usage tax, exemption for church buses and vans - HB 300
  • vehicles, taxation of - HB 293: SFA(1)
Municipal premium tax, random sample audits by the Department of Insurance - HB 249
Nexus standards, change to - HB 257
Occupational license tax, uniform administration of - HB 107
Personnel Cabinet, implement tax savings measures under the IRC - SB 198
Property
  • tax collections, county attorney fees for - HB 515
  • tax, motor vehicles, exemption of - HB 10
Real property taxes, payment and collection of - HB 60
Restaurant tax for cities - HB 548
Revenue Cabinet, collection powers of - HB 442
Sales
  • and Use, conform to Streamlined Sales and Use Tax Agreement - HB 293
  • and use, holiday from - HB 69
  • tax, buy-downs excluded from tax - HB 346
  • tax, refund on retail sales made by qualified organization - HB 178
Special fuels tax, bulk storage facilities - HB 282
Streamline sales & use tax conference committee report - HB 293: CCR
Streamlined sales tax, amendment to - HB 293: HCA(1)
Tobacco quota buyout, state income tax, exemption from - SB 126; HB 3
Unmined minerals tax, Revenue Cabinet, assessment of - HB 369: SFA(1)
Use tax exemptions for large vehicles - HB 293: FCCR
Wine sales, out-of-state, excise tax due Commonwealth of Kentucky - SB 116

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