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​​​​​​​​​​Personal Aircraft

Personal Aircraft not used for Business Commercial Purposes.  These taxpayers need to file form 62A500-A​ by May 15th.

Business Aircraft

Business Aircraft used for Business Commercial Purposes/Rented/For hire and compensation.  These taxpayers need to file form 62A500 Schedule C by May 15th.

Business Aircraft includes:

  • Corporate Business Aircraft
  • Flight Training Aircraft                                                      
  • Aerial Photography Aircraft
  • Hot Air Balloons                                          
  • Aero-lights
  • Crop Dusting Aircraft                                             
  • Personal Helicopters
  • Drones
  • Banner Towing
  • Parachute Operations

Public Service Company Commercial Aircraft

File 61A206(P)​ by May 15th

Commercial Air Carriers                           

Commercial Freight Carriers                                           

This group will also include all commercial passenger & freight charters and medical helicopter services.     ​​​

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