Taxation, Sales and Use


Bees and beekeeping supplies, exemption

Bees, commercial enterprise, exemption of

Cannabis, taxation of

Charity auction, exempt

Colleges or universities, holding of reference tobacco products

Construction contractors, exemption

Disregarded entities, exempt, August 1, 2016

Disregarded entity, exemption

Drug exemption for cattle, livestock, poultry, and aquatic organisms

Drugs and over-the-counter drugs, exemption for agriculture

Drugs and over-the-counter drugs for equine, livestock, poultry, certain animals, exemption

Equine production inputs including on-farm facilities, exemption

Food and food ingredients sold through vending machines, exemption

Historical horse racing, joint venture at single location, division of excise tax

Holiday from tax

Incentives for coal mining or processing companies through the KEIA program

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

Interest rate on overpayments and underpayments, modified

Livestock, poultry, and equine drugs, exemption

Local, establish additional requirements

Local option, amendment of method for imposition for cities and counties

Local option, constitutional amendment to allow

Local option, enabling

Local option, provisions relating to application in annexed areas, amendment of

Local option sales tax, electricity and fuels exemption

Local option sales tax, retailer exemption

Manufactured homes, exempt

Motor fuel tax, local revenue sharing formula, revisions

Motor Vehicle usage tax, exemption, transfers between siblings

Poultry and bedding for animals, exemption of sales or purchases

Reference tobacco products, define, list products included

Reference tobacco program, tax exemptions

Retail or wholesale sale of commercial products by state entities

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

Sales and use tax exemption for certain steel blast furnace projects, August 1, 2016

Services, impose tax on selected

Straw, wood shavings, and sawdust used in agriculture or equine pursuits, exemption of

Taxpayer bill of rights, technical correction

Technical correction

Textile linens, exempt, August 1, 2016

Tobacco research program, tax exemptions for

Vendor compensation, increase


Last updated: 1/16/2019 3:08 PM (EST)