- valorem levied by fiscal court to fund emergency services board - HB 726; SB 217: HFA (1)
| Advisory Committee on City and County Relations, creation of - HCR 147 |
| Alcoholic |
- beverage wholesale tax, change rate - HB 996: HFA(9)
|
- beverage wholesale tax, change rate to 6% - HB 996: HFA(8)
|
- beverages wholesale tax, change rate to 6% - HB 996: HFA(10)
|
- beverages, reduction in the wholesale tax - HB 996: HFA(6),(7)
|
| Biotechnology development, tax credits for qualified research, creation of - SB 270 |
| Business tax incentives, clarifications in economic development programs - HB 381 |
| Businesses, when subject to Kentucky income tax - HB 286 |
| Changes to individual income, communications excise, and motor vehicle property tax - HB 705 |
| Charter or tour buses, exemption for - HB 704: HFA(1) |
| Cigarette |
|
|
- tax, on cigarettes sold by nonparticipating manufacturers and gray market sales - SB 336: HFA(1)
|
- tax, on cigarettes sold by nonparticipating manufacturers and on gray market sales - SB 49: HFA(1)
|
- tax, on gray market cigarette sales - SB 49: HFA(3); SB 336: HFA (3),(4)
|
- tax, verification required by the Master Settlement Agreement - HB 385
|
| Cigarettes, gray market sales taxed - SB 49: HFA(5) |
| City and county license fees, right to offset county license fee with city license fee - SB 163 |
| Coal |
- burning facilities construction, incentives for - HB 646
|
- fired electric generation, tax credit incentives for - HB 805: HFA(1)
|
- fired electric plants, delete certain tax savings - HB 806: SCA(1)
|
|
- severance, credit against - HB 892
|
- severance, thin seam mines - HB 892: HCA(1)
|
| Coal-fired electric generation, tax incentives for - HB 805 |
| Communication |
- excise tax, allocation methods - HB 996: SFA(1)
|
- excise tax, computation of tax credit - HB 996: HFA(3)
|
- excise tax, hold harmless computation - HB 996: HFA(4)
|
- excise tax, imposition of - HB 996: HCS
|
- excise tax, included in total charges - HB 996: HFA(14)
|
| Communications |
- service, exemption from - HB 996: HFA(12)
|
- services, taxation of - HB 996: SCS
|
| Constitutional |
- amendment, 2/3 vote required for tax legislation - HB 809
|
- amendment, local government levy of an excise tax - HB 834
|
| Corporate |
- income tax filing methods - HB 541
|
- income tax, amended returns based on unitary denied - HB 541: HCA(1), HFA (1)
|
- license tax, filing requirements and computation for - HB 679
|
- license, extend to limited liability companies - HB 1018
|
| Corporation estimated tax payment, interest on - HB 176: HCS |
| County |
- attorneys, fee for collection of delinquent taxes by - HB 719
|
- occupational license fees, adoption and population criteria - HB 122
|
- taxes, fines, and fees, written receipt for - SB 217
|
- to claim transaction fee, when taxes paid by debit or credit card - SB 217: SCS
|
| Definition of tax collector revised - HB 852: HCA(1) |
| Definitions, distressed county and qualified structure, change in - SB 352: SFA(1) |
| Delinquent |
- property, require Revenue Cabinet to sell within 3 years - HB 921
|
- tax bills, notice of penalties and fees for - SB 117
|
| Economic Development incentive program, job assessment fee, increase in - HB 330: SFA(3) |
| Electronic fund transfer, payment of taxes by - HB 536 |
| Emergency |
- management programs, insurance tax to support - SB 355
|
- services board, ad valorem tax - SB 74: HFA(12)
|
| Enterprise zone eligibility - SB 30 |
| Exempt first $15,000 of income from local occupational tax - HB 869 |
| Governor's executive budget, 2000-2002 fiscal biennium - SB 156 |
| Horticultural materials, sales and use tax, exemption for - HB 695 |
| Ileostomy supplies, exemption for - SB 86: SFA(1) |
| Income |
- tax credit for first-time farmers - HB 523
|
- tax, partners and shareholders, methods of taxation - SCR 146
|
| Individual |
- income, allow deduction for funeral expenses - HB 479
|
- income, determination of taxable income and tax rates - HB 336
|
- Income, determining taxable income and tax rates - HB 441
|
- income, exclude income received for active military duty - HB 478
|
- income, increase maximum amount of income for low-income credit - HB 19
|
| Insurance |
- premium surcharge, exemption from - SB 246
|
- premium tax - technical corrections - HB 995: HCA(1)
|
- premium tax, study on collection and distribution of - HR 156
|
| Intangible |
- property tax, notes and mortgages, exemptions - SB 144
|
- property, repeal of tax on - HB 207
|
| International horse racing event, tax exemption on excise tax - HB 554 |
| Jury duty, provisions for - HB 770 |
| Kentucky |
|
- Jobs Development Act, advanced technology start-up company, benefits to - HB 902: HCS
|
| KREDA job assessment fee, prior to July 15, 1996, reduction in - SB 394 |
| License |
- fees, moratorium on crediting - HB 1000
|
- tax, extension to limited liability companies and partnerships - HB 534
|
| Local |
- economic development tax, noncontiguous race track facilities - SB 152: SFA(1)
|
- government insurance premium tax - collection and remittance - SB 368; SB 163: HFA (2)
|
- government insurance premium tax, collection and remittance - HB 995
|
- government, amend definition of - HB 995: HCA(2)
|
| Lottery ticket sales, sales tax on - HB 707 |
| Manufactured housing, partial sales tax exemption for - HB 767 |
| Motor |
- fuels, sale of nontaxable diesel fuel - HB 911: SCA(1)
|
- fuels, taxation by local governments, permission for - HB 906
|
- vehicle usage tax, new motor vehicles, calculation - HB 458
|
- vehicle use tax, exemption for new residents - HB 882
|
- vehicle use tax, refund if vehicle returned - HB 271
|
- vehicles, elimination of property tax on - HB 319, 470
|
- vehicles, proposed constitutional exemption for - HB 1007
|
- vehicles, taxation of - HB 502: HFA(2),(3)
|
| Neighborhood redevelopment, tax credits for - SB 176 |
| Occupational |
- and insurance premium taxes, prohibition of increase - SB 163: HFA(6)
|
- license fee exemption - 2nd--5th class cities and counties - SB 163: HFA(1)
|
- license fee exemption, 2nd - 5th class cities - SB 74: HFA(9)
|
- license fees, credit provisions - SB 163: SFA(3),(4), HFA (2)
|
- license fees, local tax credit - HB 925
|
- license tax, limit to 1% - HB 928
|
| Oil |
- and gas, exemption for - HB 802
|
- and natural gas extraction equipment, tax credit for - HB 703
|
| Opportunity zone development, creation of income tax credit - SB 225 |
| Personal income credit for historic structures - HB 521 |
| Property |
- tax rate, calculation of state tax rate - HB 996
|
- tax, Constitutional amendment to freeze values on property granted the homestead exemption - HB 196
|
- tax, exempt 50% of value for homestead exemption - SB 27
|
- tax, exempt shares of stock - SB 336: SFA(1),(2)
|
- tax, exemption of fraternal beneficiary societies and lodges - SB 384
|
- tax, exemption property for out-of-state shipment - HB 851
|
- tax, homestead exemption, eligibility - HB 112
|
- taxes, collection of - HB 719: HFA(1)
|
- taxes, collection of, installment payments - HB 556
|
| Property, manufactured homes, inventory exemption - HB 776 |
| Qualified zone, inclusion of KREDA counties - SB 225: SFA(2), HFA (1) |
| Real |
|
- property, assessments of - HB 223
|
- property, extension of homestead exemption - HB 158
|
| Recycling or composting equipment, tax credit for - SB 165 |
| Refunds, authorization for - HB 922 |
| Revenue Cabinet, Executive Order 99-320 - HB 102 |
| Sales |
- and use tax, farming of domestic cervids (deer and elk), exemption for - SB 242; HB 664
|
- and use, collection and remittance of - HB 550
|
- tax, retail metal fixtures for consumption outside this state, exemption for - HB 660
|
| Small |
- and farm wineries, extension of tax exemption - HB 663: HFA(1)
|
- and farm wineries, wholesale tax - HB 663: HCS
|
| Special |
- fuel purchased for nonhighway use, exemption from excise tax - HB 911
|
- fuel, commercial building exemption - HB 911: HFA(1)
|
- fuels tax, rate increase - HB 978
|
| State/Executive budget, 2000-2002 fiscal biennium - HB 502 |
| Stock shares, intangible property tax exemption for - SB 336 |
| Synthetic fuels, purchase of - HB 971 |
| Tax |
- credit for domestic brewers producing malt beverages, elimination of - HB 774
|
- credit for qualified caregiving expenses - SB 360
|
- credits for donation of land and personal property for parks projects - HB 844: HCA(1)
|
- Credits, Kentucky Rural Economic Development Assistance, eligibility for - SB 23
|
- incentives, Kentucky Rural Economic Development Assistance - HB 209
|
| Tax-exempt property, freeze of assessments for - SB 135 |
| Tobacco |
- products, excise tax for tobacco farmers and communities - HB 812
|
- settlement funds, taxation of - SB 49: HCS
|
- warehouse economic revitalization, creation of, KREDA benefits, expansion of - SB 23: HFA(2),(3)
|
| Transient |
- room tax for multi-county tourism and convention commissions - HB 584: HCS
|
- room tax in urban-counties - HB 656: HCS
|
- room tax, imposition by fiscal court - HB 584
|
- room tax, prevent expenditures for construction or maintenance of out-of-state facilities - HB 584: HFA(1)
|
- room, exclusion for counties containing cities of the first and second class, conditions - HB 584: HFA(2)
|
| Unemployment insurance, revised tax schedule - HB 486: SFA(1) |
| Utility gross receipts tax, exemption from for certain families - HB 868 |
| Utilization of coal by coal-fired generation, incentives to increase - HB 806, 955 |
| Watershed conservancy district, taxation method - HB 277: HCA(2) |
| Weight distance tax, elimination of - HB 978 |
| Wheelchair parts and urostomy supplies, exemption of - SB 86 |
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