Taxation


Agriculture, energy feedstocks, qualifying environmental remediation property, tax exemptions for

Alcohol, increase the excise taxes, imposed sales tax to packaged alcohol

Alcohol, new taxes, rate increase, prohibited

Alcoholic beverages, sales tax, effective date, limitation of

Alcoholic beverages wholesale sale tax, increased rate

Amend KRS 67.750 to update the reference to the Internal Revenue Code

Authorize tax incentives for clean coal pilot project

Biofuel blends, tax credits

Board of Tax Appeals, confirmation, Lanola Parsons

Board of Tax Appeals, confirmation, William A. Hayes

Charter county governments, include in recall provisions for ad valorem taxes

Cigarette floor stock tax, impose a 70 cent tax at 11:59 on March 31, 2009

Cigarette papers tax, imposition

Cigarette surtax, increase

Cigarette surtax increase, floor stock tax imposed

Cigarette tax, 30 cent increase per pack

Cigarette tax, change the tax rate to $1.00

Cigarette tax, contraband cigarettes, destruction

Cigarette tax, credit

Cigarette tax, wholesaler to wholesaler sales, unstamped product, allow

Clarify due date for claiming Clean Coal Tax Credit

Coal severance tax data, release of

Commercial watercraft, due dates of property tax returns of

Community rehabilitation tax credit, created

Create new tax incentives for the expansion of existing tourism projects

Department of Revenue, various offices and divisions in, establishment and abolishment of

Direct a study of the current system for reporting and paying local taxes

Disclosure of tax information, when allowed

Distilled spirits, alcopops, taxation

Economic development incentive programs, omnibus revisions

Economic development programs, omnibus revisions

Education savings plan, provide tax credit for

Equine industry program, increasing funds for

Film industry, tax credits

Film industry tax credits

Film industry, tax credits

Floor stock taxes, required 11:59 p.m. on March 31, 2009

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

Historic preservation credit, make refundable or transferable

Home builder's credit, establish

Incentives for energy projects with carbon capture and sequestration, technical corrections

Income tax credit, for job stimulus

Income Tax, "captive real estate investment trust" defined

Income tax credit, establish for certain employers for educational expenses on behalf of employees

Income tax, energy efficiency products, create credit

Income tax, Energy Star home, create credit

Income tax, Energy Star manufactured home, create credit

Income tax, establish tax credit for new home buyers

Income tax, establish tax credit for small businesses

Income tax exemption fro military pay

Income tax, film industry tax incentives, nonrefundable credit

Income tax, film industry tax incentives, sunset

Income tax, Internal Revenue Code, update reference to

Income Tax, listed Austrailian property trust defined

Income tax, single factor apportionment of multistate income

Individual income, exempts wages paid by a new small business with five or fewer employees

Inheritance tax, change classification of great-grandchildren

Kentucky earned income credit, allowance of

Kentucky estate tax, imposition of

Local occupational license taxes, definition of Internal Revenue Code

Lodging, sales tax on, clarification of tax base

Metropolitan College, defined

Minimum wage target, definition, benefits included

Motor fuels tax, adjust average wholesale price

Motor fuels tax, make technical corrections to

Motor fuels tax, vegetable oil, exempt from

Motor vehicle usage tax, exemption for certain trusts transfers

Multistate Tax Compact, adoption

New Markets Program, tax credits for

Organ donation, nonrefundable tax credit, provide for individuals

Other tobacco products and snuff taxes, double the tax rate

Pari-mutuel racing excise tax

pari-mutuel tax, establish exemption for international racing events

Pari-mutuel wagering, excise tax on secondary pari-mutuel organization, establishment of

Political organization 527 committees, exempt from

Private purchasers, reduce fees that can be charged upon purchase of certificates of delinquency

Property tax collections, omnibus revisions

Property Tax Homestead Exemption

Property tax, homestead exemption, clarify who may no longer file annually

Property tax homestead exemption, expansion of

Property tax homestead, increase for disabled veterans 65 and over

Refunds, rebates, or credits, searchable Web site

Repeal and reenact various sections

Reporting of data to LRC

Require 50% of tax on wages by a city/county to be remitted to the city/county of residence

Road fund taxes, liability of officers for

Sales and use tax, charitable golfing events, greens fees

Sales and use tax, delivery charges, direct mail, exemption from

Sales and use tax, distilled spirits, wine, malt beverages, off premise consumption, exemption

Sales and use tax, durable medical equipment, exempt

Sales and use tax, expansion of base, lowering of rate

Sales and use tax, geothermal heat pump, exemption

Sales and use tax, holiday, authorize

Sales and use tax, occasional sale, exclude recreational vehicles

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

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

Sales and use tax, tourism attraction, lodging facility

Sales and use tax, vendor compensation, cap

Sales Tax, allow the exemption for alcohol sales

Sales tax, public facility, rebate of

Sales tax, small business, refund program

Sales tax, software maintenance contracts, definition deleted

School taxes, penalties to taxpayers who fail to pay

Severance tax, natural gas, state exemption from

Small business tax credit, creation of

Small business tax credit, remove cap reduction

Snuff, per unit tax, elimination of

Subpoenas of tax information, when applicable

Tax base coordination agreement, local governments to share certain revenues

Tax credits, incentives for small business development

Tax incentives for reinvestment in existing businesses

Tax increment financing, preferences for Kentucky firms

Tax Increment Financing, reduce minimum investment in limited circumstances

Tax increment financing, requirements for

Tax information, disclosure of

Tax reform

Tax reform package, income, estate, and sales taxes

Taxation of tobacco products, snuff, inclusion of

Tobacco, new taxes, rate increase, prohibited

Tobacco taxes, make technical changes

Tourism Development Act, establish incentives for legacy expansion projects

Unemployment compensation, partial exclusion of

Utility gross receipts license tax, Internet protocol television service, include

Wellness project credit

Wholesale sales tax, beer, wine, distilled spirits, substance abuse intervention fund, appropriate


Last updated: 8/28/2019 8:17 AM (EDT)