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The Telecommunications Tax is comprised of the following:

  • 3 percent excise tax on multi-channel video and audio programming services,
  • 2.4 percent gross revenues tax on multi-channel video and audio programming services, and
  • 1.3 percent gross revenues tax on telephone communications services.

The taxes imposed are collected on one return to simplify and streamline the reporting process for affected providers.

The Telecommunications Tax is administered under Chapter 136 of the Kentucky Revised Statutes, sections 600 through 660.

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Telecommunications Tax

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.