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​​​Federal Disaster Declaration for Eleven Kentucky Counties

In response to Governor Beshear's request for assistance due to widespread damage across the state on April 2, 2024, President Biden has issued a major disaster declaration for Boyd, Carter, Fayette, Greenup, Henry, Jefferson, Jessamine, Mason, Oldham, Union, and Whitley counties. To further assist these communities with rebuilding efforts, there is a provision within Kentucky's tax code that provides an opportunity for a refund of sales and use tax paid for building materials permanently installed in the repair or replacement of buildings damaged in counties covered under a federal disaster relief declaration (KRS 139.519).

Kentucky Administrative Regulation 103 KAR 31:170 provides guidelines on how to submit a refund request with the proper documentation required. Click here to access this guidance. For answers to Frequently Asked Questions, click here​.

Applicable forms for property owners who have completed repairs or reconstruction of buildings damaged or destroyed in the disaster areas are available at the link below: Sales & Use Tax - Department of Revenue​ (

Telephone assistance is available at 502-564-5170 (Option 1).​


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

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