Kentucky
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Taxation


Abandoned property, travelers' checks

Adoption tax credit

Air ambulances, exemption of sales tax on services of

Broadcast radio and television towers, exemption from property tax

Casino gaming

Casino gaming, constitutional amendment, on ballot placed

Casino gaming, establishment of permitted

Casino gaming, establishment permitted

Casino gaming moneys, establishment of rate

Cigarette excise tax, cigarette, define

Cigarette excise tax, proof of tax evidence

Cigarette rolling papers, amend tax rate language

Cigarette surtax increase, floor stock tax imposed

Cigarette surtax, increase, sunset June 30, 2010

Cigarette tax increase of 30 cents

Cigarette wholesaler compensation, increase rate

Cigarettes and tobacco, repeal and reenact KRS 138.130 and 138.140

City occupational taxes, prohibit levy against some persons

Coal severance tax funds, distribution of

Coal tax, expand definition of processing

Compulsive gamblers awareness and treatment fund, funding for

Corporate Income tax, community rehabilitation tax credit

Corporation apportionment, sales factor

Corporation income tax, ENERGY STAR home, credit for builder

Corporation income tax, ENERGY STAR manufactured home, credit for seller

Data provided to the Legislative Research Commission

Delinquent tax bills, reduce maximum fees for private purchasers

Distribution of gaming proceeds, motor vehicle property tax, elimination of

Division of Special Investigations, created

Drugs for animals, exemption

Earned income tax credit, establishment of

Economic development and tourism project expenditure report

Economic development programs, tax credits, interest

Education savings plan trust, allow tax deduction for contributions to

Estate tax, change effective date

Estate tax, determination of

Estate tax, exclude qualified family business

Estate tax, federal estate tax phase-out, decoupling of

Exempt bonds, for public infrastructure authority

Federal tax system, direct a study of the impact of proposed changes

Federally documented vessels, exempt from local property tax

Film industry tax credit

Film industry, tax incentives, provide

First person to import tobacco products from a foreign manufacturer, monthly report required from

FutureGen tax incentives, establish

Gasoline and special fuels, allocation of

Gross revenues and excise tax fund, hold harmless amount, increase in

Gross revenues tax, communications services, redefine term

Growth nickels for schools, authorize in statute

HB 2/HCS, make technical corrections

Homestead exemption, formation of special subcommittee to review

Income tax check-off for regional mental health centers

Income tax credit for college students

Income tax credit for unsold homes held by builders

Income tax deduction for volunteer firefighters

Income tax, diesel engine conversion tax credit, established

Income tax, educational scholarship tax credit, family tax credit, established

Individual income tax federal rebate, exemption

Individual income tax federal tax rebate, exemption

Individual income tax, refundable earned income tax credit, establishment of

Individual income tax, tax rate on income over $75,000, increase of

Inheritance tax, change of classification of great-grandchild

Insurance premium tax, local government administration and assessment

Interest on refunds or credits, Cabinet for Economic Development, incentive programs

Interest paid for overpayments and underpayments

Interest paid, modify accrual of

Kentucky Prosperity Act tax credit, establish

Lemurs, exempt from sales tax

License fees in cities, limit to 1.5%

Limited liability entity tax, change exclusion and phase-in provisions

Limited liability entity tax, limited to years before 2008

Limited liability entity tax, repeal of

Live organ donation, tax credit for

Local government insurance premium tax

Local government insurance premium tax, amended returns and request for assessments

Local license and occupational taxes, Interim Joint Committee on Appropriations and Revenue to study

Local occupational tax, adjust base

Local occupational tax base, adjustments to

Local occupational tax, delete city tax offset

Local occupational tax return, clarify what must be filed with

Local occupational tax, treatment after annexation

Local property tax exemption for private aircraft

Military members, income tax rebate, fund

Military pay, exempt from income tax

Military pay, exemption from income tax

Military pay, tax deduction for

Military pay, tax exemption for

Military pay, tax rebate for

Mortgage debt forgiveness, tax exemption for

Motion picture tax credits

Motor fuels tax, adjust computation of

Motor fuels tax, county revenue sharing of

Motor fuels taxes, allow one-tenth of one cent to be shared with local governments

Motor fuels taxes, method of adjustment of rate of tax

Motor fuels taxes, refund for volunteer fire departments

Motor vehicle usage tax, exempt 100 percent disabled veterans

Motor vehicle usage tax, exemption for certain trusts transfers

Motor vehicles assessment, elimination of

Multichannel video programming, taxation of service

Multistate Tax Compact, adopt

Multistate Tax Compact, adoption

New markets program, tax credits for

Occupational tax, update Internal Revenue Code reference date

Occupational taxes, definition of "compensation"

Occupational taxes, update Internal Revenue Code reference

Other tobacco products, rate increase, sunset June 30, 2010

Other tobacco products wholesale excise tax, little cigar or small cigar, define

Passenger airline, apportionment formula

Problem gambling awareness and treatment fund, funding for

Property tax bills, preparation of bills below threshold amount

Property tax, constitutional amendment, increase homestead exemption

PVA examination at central location, notice 30 days prior to

PVA examination at central location, noticed 30 days prior to

PVA funding, commission on tax bill for

Railroad improvement tax credits, establish

Refund claims limited

Refunds, rebates or credits, searchable Web site

Refunds, rebates, or credits, searchable Web site

Restaurant tax, assessment permitted in certain third class cities

Restaurant tax, certain cities eligible for

Restaurant tax, certain cities may impose

Returns and reports, clarify various provisions

Road fund, prohibit toll transfers to

Rolling papers tax, delete language notwithstanding Chapter 446

Sales and use tax, auctioneers of charitable auctions, definition of retailer, exclusion from

Sales and use tax, definition of retailer, exclude auctioneers of charitable auctions

Sales and use tax, durable medical equipment, exempt

Sales and use tax, durable medical equipment, exemption

Sales and use tax, exempt church sales for fundraising events

Sales and use tax, exempt delivery charges

Sales and use tax, exempt lp gas and natural gas used in commercial greenhouse or nursery

Sales and use tax, exempt straw, wood shavings, sawdust

Sales and use tax exemption, horse farm purchases

Sales and use tax, feed for members of genus camelus, exempt from

Sales and use tax, genus camelus, exempt from

Sales and use tax holiday

Sales and use tax, over-the-counter drug, exemption

Sales and use tax, streamlined sales tax agreement, conforming changes

Sales and use tax, vendor compensation capped

Sales tax, exclude transient room taxes from taxable amount

Sales tax, extend to selected services

Sales tax holiday for clothing, computers, computer supplies and school supplies

Sales tax rebate for public facilities, allow for sale of tangible personal property

Severance tax earmark as payments for survivors of fallen coal miners

Small business tax credit, creation of

Smoking cessation treatment program tax credit

Solid waste management districts delinquent taxes and fees, collection of

Special fuel definition, vegetable oil and waste vegetable oil excluded

Statewide utility gross receipts tax for schools, imposition of

Sunset cigarette tax increase

Sunset of tax inducement programs, LRC to review

Tax credits, work opportunity and earned income

Tax incentives, film industry, technical corrections

Tax increment financing, clarify various provisions

Tax increment financing, programs

Tax provisions, expire June 30, 2010

Tobacco tax, cancer research earmark

Tobacco tax, cancer research earmark of

Tobacco tax, increase by five cents per pack of cigarettes

Tobacco taxes, increase rate of

Tolls, infrastructure authority

Unemployment insurance, change computation date for employer contributions

Unemployment insurance, confidentiality of information and records

Utility service providers, clarify various provisions

Wellness project credit


Last updated: 8/28/2019 8:09 AM (EDT)