Taxation

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"Grandfather in" local governments already levying tax on parks - HB 48: SCS
Allow local governments to levy tax for purchasing and maintaining parks - HB 48: HCS
Ball clay, haulers, weight distance tax, exemption for - SB 342
Bank
  • franchise tax, allow credit for S&Ls that combine with banks - HB 419
  • franchise tax, exclude distributions related to an S subsidiary from adjusted gross income - HB 419: HCA(1)
Board of Tax Appeals, confirmation of Bill C. Rice - SR 58
Cat and dog food, delete for Animal Control and Care Fund - HB 471: HCS
Cigarette excise tax, rate - HB 917
City tax for purchasing and maintaining public parks, levy of city - HB 48
Corporate
  • license tax, change effective date - HB 669: HCA(1)
  • license tax, filing requirements and computation - HB 669
Electronic funds transfers, phase in reduction in amount below which required - HB 328: HCA(1)
Excise tax on live racing, exemption created - HB 694
Exclude capital gains attributable to property taken by eminent domain from income tax - SB 19: HFA(1)
Executive Branch Budget, tax on prescription drugs - HB 321: SFA(19)
Farm wineries, excise taxes, pay quarterly - SB 357
Fuel tax, agreements for the collection of - HB 328: SCA(1)
Gas and special fuels tax, $0.10 per gallon plus supplemental tax - SB 16
General Assembly to exempt property from taxation, proposed constitutional amendment to allow - SB 204
Health insurance premiums, income tax - HB 240: SFA(3)
Homestead property tax exemption for disabled retirees, proposed expansion of - SB 251; HB 150
Impact of state's tax system on the poor, study of - SCR 138
Income
  • and license tax exemption for precinct workers - HB 65
  • tax credit, recycling & composting eqp., extend to equipment that separates material - HB 751
  • tax credit, recycling and composting equipment, extend to equipment that separates material - SB 218; HB 752
  • tax, creation of credit for providing child care - SB 15
  • tax, credit for energy resource recovery equipment - HB 388: SFA(1)
  • tax, credit for methane gas collected from landfills - HB 586
  • tax, credit, accessibility features for disabled individuals - HB 597
  • tax, credit, adoption of special needs children - SB 327
  • tax, deduction for health insurance - HB 315: SFA(32)
  • tax, deduction for payments for an annuity or insurance policy to benefit a disabled person - SB 349
  • tax, exemption for precinct workers - HB 65: SFA(1)
  • tax, refunds 90 days after return is received, interest on - SB 278
Income, federal retirees' refund for 1986, 1987, 1988 - HB 7
Individual
  • income, credit for 50% of the sales tax paid on manufactured or mobile homes for - HB 379
  • income, division of income between spouses when filing separate returns - HB 148
  • income, exclude amt. withdrawn from pension plans for adoption or infertility treatment - SB 423
Infusion supplies, clarify definition of - SB 370: SFA(2)
Inheritance
  • tax, Class B beneficiaries - HB 389: SCA(1)
  • tax, technical changes - HB 389
Insurance
  • companies, phase in of premium taxes and phase down of tax on capital - HB 648
  • premium taxes, collection and administration of - SB 385; HB 701
Intangible personal property, Constitutional amendment, exemption from taxation - HB 229
Internal Revenue Code reference date, update - SB 86; HB 170
Kentucky
  • Education Savings Plan Trust, tax exempt trust - SB 5
Limestone, severance tax on - HB 388: SFA(2)
Local
  • government finance, grant of constitutional home rule for - HB 164
  • property tax, exemption for manufacturing machinery and products in the course of manufacture - HB 199: HCS
Manufactured housing inventories, local taxes, exemption from - HB 368
Manufacturing production expansion, tax credit for - HB 843: HFA(1)
Medical savings account, exemption from gross income - HB 278
Mineral owners, allow sharing of assessment information with - HB 387: HCA(1)
Motor
  • fuel tax exemption, nonhighway use - HB 915
  • vehicle transfers, fees for - SB 275: SFA(1)
  • vehicle usage tax - value trade in at average loan value - HB 74: HFA(2)
  • vehicle usage tax rate - HB 74: HFA(19)
  • vehicle usage tax, change in definition of "retail price" - HB 20
  • vehicle usage tax, credit for vehicle taken in trade - HB 19
  • vehicle usage tax, dealer license - SB 275: SFA(2)
  • vehicle usage tax, exempt transfers between corporations and LLCs - HB 32: HCS
  • vehicle usage tax, exempt transfers between LLCs and members - SB 102: HFA(1)
  • vehicle usage tax, exemption from for LLC transfers - SB 102
  • vehicle usage tax, new motor vehicles - HB 74: HFA(22)
  • vehicle usage tax, rate change - HB 74: HFA(20)
  • vehicle usage tax, used cars - HB 74: HFA(17)
  • vehicle usage tax, value trade in at average loan value - HB 74: HFA(5)
  • vehicle usage tax, value used vehicles at retail if no affidavit is available - SB 275: SCS
  • vehicle usage tax, value vehicles weighing more than 55,000 pounds at total consideration - HB 74: HFA(1)
  • vehicles, tax vehicles with salvage title held by insurance company as inventory - HB 394
New vehicles, motor vehicle usage tax - HB 74: HFA(21)
Occupational
  • license fees and taxes, exemptions - SB 279
  • license fees, in counties containing 1st class cities - HB 624: HFA(5)
  • license tax, exemption from - SB 279: SCS
Ordinance regarding assessment and collection of taxes, state law, required conformity with - HB 164: HCS
Pari-mutuel
  • tax, graduated rates and rebates - HB 339
  • tax, threshold reduction for - HB 186
Personal
  • property for shipment out-of-state, tax rate - HB 628; HB 388: SFA (3)
  • property in distribution centers, property tax on - HB 65: SFA(4)
  • property, exemption from taxation - SB 365
Pet foods surtax, animal control and care fund - SB 32; HB 471
Premium tax, retired policemen and firefighters of urban-county government - HB 719
Prescription
  • drugs, provider tax on - HB 240: SFA(3)
  • drugs, tax on - HB 315: SFA(23)
Prescriptions, provider tax on - HB 240: SFA(1); HB 315: SFA (15)
Property
  • tax, exemption of intangible property from - HB 43
  • tax, amend ballot language regarding tangible personal property exemption - SB 127: SFA(1),(2)
  • tax, apply homestead exemption to those 62 or older or on disability pension - SB 81
  • tax, ballot language - SB 251: SFA(2)
  • tax, constitutional amendment to permit General Assembly to exempt inventory - HB 373
  • tax, decrease rate by 50% on intangible property - HB 139
  • tax, exempt 50% of value for homestead exemption - SB 280
  • tax, exempt all motor vehicles from local tax - HB 74: HFA(12)
  • tax, exempt intangible property - HB 140
  • tax, exempt intangible property and unmined minerals - HB 44
  • tax, exempt vehicles more than seven years old from local tax - HB 74: HFA(7)
  • tax, exempt vehicles owned by individuals married for 50 years from local tax - HB 74: HFA(8),(13)
  • tax, exempt vehicles valued at $7500 or less from local tax - HB 74: HFA(6)
  • tax, exemption for disabled as defined by General Assembly - SB 212
  • tax, exemption of motor vehicles - HB 570
  • tax, exemption of unmined minerals - HB 42
  • tax, federally documented vessels, taxation at state rate & exemption by local governments - HB 588
  • tax, manufacturing machinery - HB 199
  • tax, payment of - HB 388: HCA(1)
  • tax, permit General Assembly to exempt any class of property - SB 127: SFA(3),(4),(5)
  • tax, permit General Assembly to exempt from - SB 251: SFA(1)
  • tax, permit General Assembly to exempt intangible property - HB 138
  • tax, private aircraft at state tax rate of $0.015 per $100 local government exemption - HB 141
  • tax, Revenue Cabinet & local district to share omitted tangible property compliance costs - HB 547, 547
  • tax, value vehicles at average loan - HB 74: HFA(3),(4),(15)
  • taxation, refund for vehicles returned to seller within 60 days - HB 388
  • taxes, motor vehicles, pro-rated if vehicle is transferred - SB 316
Property,
  • exempt intangibles from taxation - SB 369
  • imposition of $0.05 rate on floor plan finance inventory for lease - HB 198
Provider
  • tax, hospital services does not include services provided to federal employees - HB 315: SFA(34)
  • tax, phase-out - HB 315: SFA(32)
  • tax, prescription drugs, repeal of - SB 56
Public parks tax, referendum procedures for - HB 48: SFA(1)
Referendum procedures for public parks tax - HB 48: FCCR
Renaissance Kentucky Tax Credit Program Act - HB 767
Repeal KRS 140.152, relating to inheritance and estate taxes - HB 389: HCA(1)
Require super majority to increase or impose a tax - SB 331
Restaurant
  • tax, 2nd class cities - SB 345
  • tax, imposition of by third class cities - SB 345: SCA(1)
Rural Economic Development Assistance Program, eligibility for - SB 224: HFA(1)
Sales
  • and use prepaid telephone calling cards - HB 879
  • and use tax, animal health care products, exemption from - HB 119: HCS
  • and use tax, aquaculture, exemption from - HB 122; HB 122: HCS
  • and use tax, buffalo, exempt - HB 45
  • and Use tax, credit for the purchase of aircraft fuel in excess of $1,000,000 - HB 444: HCA(1)
  • and use tax, intrastate telegraphic & telephonic communication services, definition of - HB 762
  • and use tax, repeal of exemptions - HB 869
  • and use tax, water for crops and livestock, exemption from - SB 216; HB 433
  • and Use, amend definitions of - HB 675: HFA(1)
  • and use, clarify definition of catalogs - HB 675: HCS
  • and use, exempt horses from taxation - SB 4
  • and use, exemption for catalogs and advertising supplements delivered out of state - HB 675
  • and use, exemption for certain nonprofit youth organizations - HB 175
  • and use, exemption for llamas and alpacas, deletion of sunset provision - HB 101
  • and use, rate reduction - HB 869
  • tax, appropriate portion of tax on jet fuel to air transportation - HB 504
  • tax, exempt infusion supplies - SB 370
Tax
  • administration, electronic funds transfers for amounts over $10,000, require - HB 328
  • credits, Rural Economic Development Assistance Program - HB 481, 911; SB 224: SFA (1), HCS
  • Credits, Rural Economic Development Assistance Program - HB 911: HCS
  • levy, local school boards - HB 882: HFA(4)
  • on prescription drugs - HB 315: SFA(33)
  • records, confidentiality of - HB 387
Taxable net income, definition of for real estate investment trusts - HB 696
Taxation of public service companies, study of - HJR 89
Taxpayer, information, Revenue Cabinet not to release in prison contracts - HB 592
Tobacco growers' assistance, cigarette tax funds for - SB 247
Tourism Development Act, remove lodging restrictions in definition - HB 521; HB 521: HCS
Underage drinking program, portion of malt beverage excise and wholesale tax to - SB 207
Unemployment insurance, revised tax schedule - SB 296
Urban-counties, permission to levy additional taxes for purchase of development rights - HB 644
Usage
  • tax and property tax, redefinition of "retail price" and "fair market value" - SB 39
  • tax on new cars, based on total consideration given - HB 74: HFA(11),(16)
  • tax, "retail price" redefined - SB 275
Utilities
  • gross receipts tax, delete exemption for private & parochial schools and churches - HB 266: HCS
  • gross receipts tax, exemption for private and parochial schools and churches - HB 266
Weight distance tax, ball clay haulers exempt from - HB 589

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