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