Taxation, Sales and Use


Administrative provisions, amend various

Advertising space, imposition

Bees and beekeeping supplies, exempt

Charity auction, exempt

Dental prosthesis, sales and use tax, exempt from, July 1, 2015

Economic development incentives, hotels and restaurants

Equine production inputs including on-farm facilities, exempt

Float bed trays, exempt, July 1, 2105

Holiday

Horse racing, paint horse breed, establish requirements for

Incentives, allow a new sales and use tax incentive within the Kentucky Business Investment program

Interest calculation for tax overpayments and underpayments, modification of

Levies, 25 percent of proceeds to offset current local tax

Livestock and equine drugs, exemption

Local option, address use of residual funds

Local option, allow imposition of interest, penalties, and fees

Local option, constitutional amendment to allow

Local option, enabling

Manufactured homes, exemption

Minimum average wholesale price for computation of motor fuel tax, increase

Motor fuel tax, local revenue sharing formula, revisions

Motor fuels tax, minimum average wholesale price, increase

Motor fuels tax, no change without action of General Assembly

Motor vehicle usage tax, exempt vehicles transferred between siblings

Proceeds for promoting a capital project, prohibition of

Sale of legal tender, silver and gold coins, exclusion from

Services, impose tax on selected

Supplemental fuel tax, technical corrections

Twenty-five percent of proceeds from levy and tax, to off-set current local tax

Utilities purchased by restaurant, exempt, July 1, 2015

Vehicle usage tax, exemption for resident service members stationed to duty in Kentucky

Vendor compensation, increase


Last updated: 1/16/2019 3:10 PM (EST)