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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.

Pay Telecommunications Tax

Electronic payment:  Choose to pay directly from your bank account or by credit card.  Service provider fees may apply.

Tax Payment Solution (TPS): Register for EFT payments and pay EFT Debits online.

Telecommunications Tax Electronic Filing

User Caution:  Kentucky’s UGRLT and Telecommunications E-filing and E-payment systems do not currently support Internet Explorer 8.0.  Users who have upgraded their Internet Browser to this system will experience screen layout problems when using these filing and payment systems.  For example, the save button and the submit button may be overlaid.  The problem may be alleviated in Internet Explorer 8.0 by clicking on Tools, Compatibility View Settings, and at the bottom activating the “Display All Website Compatibility”.  Please be aware of this problem before proceeding to file and pay your return using these updated browsers.

All tax payment and e-file options

Telecommunications Tax

Download the Taxpayer Bill of Rights

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

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