Document Search
DEC08 Vol 27 No 6[pdf, 193KB]
Status: CurrentPublication: Public
Main Topic: Tax AlertIssued: Monday December 1, 2008
Doc Type: PublicationTax Type: 998 – All Taxes
estimated tax due dates, early release W-2, tax interest rate, homestead exemption, energy direct pay
Download
08_December_WithholdingReveNews.pdf[pdf, 276KB]
Main Topic: Withholding ReveNews-2008Issued: Monday December 1, 2008
Doc Type: PublicationTax Type: 2 - Employers Withholding Tax
Form W-2, web filing, standard deduction, EFT refund request
MAY08 Vol 27 No 3[pdf, 125KB]
Main Topic: Tax AlertIssued: Thursday May 1, 2008
2008 tax legislation changes,
SEP08 Vol 27 No 5[pdf, 167KB]
Main Topic: Tax AlertIssued: Monday September 1, 2008
forms printing, standard deduction, pension exclusion, IRS e-news, grief tax planning, UK tax seminars
103 KAR 1:010[pdf, 121KB]
Main Topic: ProtestsIssued: Friday May 4, 2018Expires: Sunday May 4, 2025
Doc Type: RegulationTax Type: 998 – All Taxes
protest, appeal, final ruling
103 KAR 1:040[pdf, 130KB]
Main Topic: Waiver of penaltiesIssued: Friday February 1, 2019Expires: Sunday February 1, 2026
waiver, penalty, reasonable cause
103 KAR 1:060[pdf, 61KB]
Main Topic: Electronic fund transferIssued: Monday May 14, 2001Expires: Sunday March 1, 2020
electronic fund transfer, alternative payment method, payment requirements
103 KAR 1:070[pdf, 132KB]
Main Topic: Uniform collection procedures. Issued: Friday February 3, 2006Expires: Sunday March 1, 2020
collection, late fee, payment agreement, debtor
103 zkst 1:092[pdf, 14KB]
Main Topic: General administration policies.Issued: Friday February 2, 2007Expires: Sunday March 1, 2020
policies, circulars, general administration
103 KAR 1:120[pdf, 299KB]
Main Topic: Employee Access to Federal Tax Information (FTI)Issued: Friday January 5, 2018Expires: Sunday January 5, 2025
federal tax information, FTI, criminal background investigation
103 KAR 1:130[pdf, 290KB]
Main Topic: Taxation of federal and certain nonfederal obligation. Issued: Friday February 1, 2019Expires: Sunday February 1, 2026
Doc Type: RegulationTax Type: 1 - Individual Income Tax5 - Corporation Income Tax39 - Building and Loan Association Tax51 - General Intangible Property Tax
federal obligation, nonfederal obligation, U.S. Treasury, income tax, ad valorem
103 KAR 1:150[pdf, 121KB]
Main Topic: Electronic data match and levy procedures.Issued: Monday January 5, 2009Expires: Sunday March 1, 2020
data match, collection, delinquent, levy
103 KAR 15:050[pdf, 21KB]
Main Topic: Filing dates and extensions.Issued: Friday January 4, 2019Expires: Sunday January 4, 2026
Doc Type: RegulationTax Type: 1 - Individual Income Tax3 - Fiduciary Tax4 - Non-Resident Withholding5 - Corporation Income Tax8 - Limited Liability Entity Tax
filing date, extension, interest
103 KAR 15:050[pdf, 187KB]
Main Topic: Filing dates and extensionsIssued: Friday October 4, 2019Expires: Sunday October 4, 2026
Doc Type: Regulation
103 KAR 15:060[pdf, 182KB]
Main Topic: Estimated tax, amended declarations; short years.Issued: Friday January 4, 2019Expires: Sunday January 4, 2026
estimated tax, declaration, short taxable year,
103 KAR 15:110[pdf, 288KB]
Main Topic: Ethanol tax credit.Issued: Friday December 7, 2018Expires: Sunday December 7, 2025
Doc Type: RegulationTax Type: 1 - Individual Income Tax5 - Corporation Income Tax8 - Limited Liability Entity Tax
credit, ethanol
103 KAR 15:120[pdf, 288KB]
Main Topic: Cellulosic ethanol tax creditIssued: Friday December 7, 2018Expires: Sunday December 7, 2025
credit, cellulosic ethanol
103 KAR 15:140[pdf, 289KB]
Main Topic: Biodiesel tax creditIssued: Friday December 7, 2018Expires: Sunday December 7, 2025
biodiesel, credit
103 KAR 15:180[pdf, 296KB]
Main Topic: Kentucky new markets development program tax credit.Issued: Thursday February 7, 2019Expires: Saturday February 7, 2026
credit, new markets, community development, CDE
103 KAR 15:195[pdf, 134KB]
Main Topic: Endow Kentucky Tax CreditIssued: Friday January 4, 2019Expires: Sunday January 4, 2026
credit, endow, community foundation
103 KAR 16:060[pdf, 318KB]
Main Topic: Income classification; apportionable and nonapportionable.Issued: Friday February 1, 2019Expires: Sunday February 1, 2026
Doc Type: RegulationTax Type: 5 - Corporation Income Tax
apportionable, non-apportionable, transactional, functional, expenses related
103 KAR 16:090[pdf, 284KB]
Main Topic: Apportionment; payroll factor.Issued: Friday February 1, 2019Expires: Sunday February 1, 2026
apportionment, payroll, numerator, denominator,
103 KAR 16:151[pdf, 183KB]
Main Topic: Repeal of 103 KAR 16:100, 103 KAR 16:110, 103 KAR 16:120, 103 KAR 16:130, 103 KAR 16:145, and 103 KAR 16:150.Issued: Friday May 3, 2019
Repealer
103 KAR 16:200[pdf, 33KB]
Main Topic: Consolidated Kentucky corporation income tax return.Issued: Monday August 7, 2006Expires: Sunday March 1, 2020
Doc Type: RegulationTax Type: 5 - Corporation Income Tax8 - Limited Liability Entity Tax
parent corporation, election, consolidated, 1502
103 KAR 16:230[pdf, 289KB]
Main Topic: Intangible expenses, intangible interest expense, and management fees.Issued: Friday February 1, 2019Expires: Sunday February 1, 2026
intangible, interest expense, management fee, arm's length, related party
103 KAR 16:240[pdf, 313KB]
Main Topic: Nexus standard for corporations and pass-through entities. Issued: Friday February 1, 2019Expires: Sunday February 1, 2026
nexus, corporation income, LLET, doing business, PL 86-272
103 KAR 16:250[pdf, 345KB]
Main Topic: Net operating loss computation and deduction for corporations.Issued: Friday April 5, 2019Expires: Sunday April 5, 2026
net operating loss, NOL, consolidated return, combined return, corporation income tax
103 KAR 16:270[pdf, 460KB]
Main Topic: Apportionment; receipts factorIssued: Friday May 3, 2019Expires: Sunday May 3, 2026
market-based sourcing, advertising, barrel mile, broadcaster, provider, platform distribution, receipts factor, sales factor
103 KAR 16:290[pdf, 292KB]
Main Topic: Apportionment; property factor.Issued: Friday February 1, 2019Expires: Sunday February 1, 2026
property factor, apportionment, monthly averaging
103 KAR 16:320[pdf, 113KB]
Main Topic: Claim of right doctrine.Issued: Monday August 7, 2006Expires: Sunday March 1, 2026
claim of right, corporation income tax
103 KAR 16:330[pdf, 286KB]
Main Topic: Apportionment and allocation; alternative apportionment; separate accounting.Issued: Friday February 1, 2019Expires: Sunday February 1, 2026
apportionment, alternative, 141.120, separate accounting
103 KAR 16:330[pdf, 282KB]
Main Topic: Apportionment and allocation; alternative apportionment; separate accountingIssued: Friday February 1, 2019Expires: Sunday February 1, 2026
apportionment, allocation, alternative, separate accounting, petition
103 KAR 16:340[pdf, 187KB]
Main Topic: Completed contract method.Issued: Friday February 1, 2019Expires: Sunday February 1, 2026
apportionment, completed contract, 141.120, sales factor, receipts factor
103 KAR 16:352[pdf, 122KB]
Main Topic: Corporation income taxes policies and circulars.Issued: Friday February 2, 2007Expires: Sunday March 1, 2020
corporation income, policies, circulars
103 KAR 16:370[pdf, 115KB]
Main Topic: Corporation income tax treatment of foreign sales corporations and domestic internationl sales corporations.Issued: Friday January 5, 2007Expires: Sunday March 1, 2020
foreign sales, domestic international sales, corporation tax
103 KAR 17:010[pdf, 18KB]
Main Topic: Residence.Issued: Friday January 4, 2019Expires: Sunday January 4, 2026
Doc Type: RegulationTax Type: 1 - Individual Income Tax
residency, domicile, individual, nonresident, resident, reciprocity
103 KAR 17:020[pdf, 182KB]
Main Topic: Combined individual returns.Issued: Friday January 4, 2019Expires: Sunday January 4, 2026
individual, combined, joint, married taxpayers
103 KAR 17:060[pdf, 185KB]
Main Topic: Income subject to taxation; portions.Issued: Friday January 4, 2019Expires: Sunday January 4, 2026
nonresident, resident, net income, subject to, individual
103 KAR 17:100[pdf, 180KB]
Main Topic: Division of income between married individuals filing separate tax returns.Issued: Friday December 7, 2018Expires: Sunday December 7, 2025
individual, married, joint ownership
103 KAR 17:120[pdf, 114KB]
Main Topic: Estimated tax penaltyIssued: Tuesday November 6, 2018Expires: Thursday November 6, 2025
estimated tax, penalty, individual, declaration
103 KAR 17:130[pdf, 182KB]
Main Topic: Individual income tax - military personnel - nonresidents.Issued: Friday December 7, 2018Expires: Sunday December 7, 2025
individual, nonresident, military, servicemember
103 KAR 17:140[pdf, 18KB]
Main Topic: Individual income tax - reciprocity - nonresidents.Issued: Friday December 7, 2018Expires: Sunday December 7, 2025
reciprocity, reciprocal agreements, nonresident
103 KAR 18:010[pdf, 54KB]
Main Topic: Employers required to withhold.Issued: Tuesday November 6, 2018Expires: Thursday November 6, 2025
Doc Type: RegulationTax Type: 2 - Employers Withholding Tax
employers, withhold, wages
103 KAR 18:020[pdf, 55KB]
Main Topic: Withholding return adjustment.Issued: Wednesday January 8, 1975Expires: Sunday March 1, 2020
withholding, underwithholding, overwithholding
103 KAR 18:050[pdf, 119KB]
Main Topic: Withholding statementsIssued: Friday January 4, 2019Expires: Sunday January 4, 2026
withholding, W-2, Form 1099
103 KAR 18:060[pdf, 52KB]
Main Topic: Miscellaneous payroll period.Issued: Tuesday November 6, 2018Expires: Thursday November 6, 2025
withholding, payroll
103 KAR 18:070[pdf, 118KB]
Main Topic: Supplemental wages and other payments subject to withholding.Issued: Friday February 2, 2018Expires: Sunday February 2, 2025
supplemental wages, withholding
103 KAR 18:090[pdf, 52KB]
Main Topic: Payroll records.Issued: Wednesday February 5, 1975Expires: Sunday March 1, 2020
payroll, withholding, records
103 KAR 18:110[pdf, 180KB]
Main Topic: Voluntary withholding.Issued: Friday January 4, 2019Expires: Sunday January 4, 2026
voluntary, withholding
103 KAR 18:120[pdf, 16KB]
Main Topic: Security for compliance; bonds.Issued: Friday January 4, 2019Expires: Sunday January 4, 2026
security, bonds, withholding, trusteeship
103 KAR 18:150[pdf, 188KB]
Main Topic: Employer's withholding reporting requirements.Issued: Friday January 4, 2019Expires: Sunday January 4, 2026
withholding, employer, K-3, K-1
103 KAR 18:172[pdf, 14KB]
Main Topic: Withholding tax circulars.Issued: Tuesday November 6, 2018Expires: Thursday November 6, 2025
withholding, circulars
103 KAR 18:180[pdf, 288KB]
Main Topic: Kentucky economic development acts wage assessment.Issued: Friday December 7, 2018Expires: Sunday December 7, 2025
Doc Type: RegulationTax Type: 1 - Individual Income Tax2 - Employers Withholding Tax5 - Corporation Income Tax8 - Limited Liability Entity Tax
wage assessment, economic development, tax credit
103 KAR 19:010[pdf, 14KB]
Main Topic: Computation of income; estates and trusts.Issued: Friday February 1, 2019Expires: Sunday February 1, 2026
Doc Type: RegulationTax Type: 3 - Fiduciary Tax
income, estates, trusts
103 KAR 2:005[pdf, 282KB]
Main Topic: Life expectancy table. Issued: Friday November 1, 2013Expires: Sunday November 1, 2020
Doc Type: RegulationTax Type: 46 - Inheritance and Estate Tax
inheritance, estate, life expectancy
103 KAR 2:020[pdf, 110KB]
Main Topic: Lien on "Qualified Real Estate"Issued: Friday May 4, 2007Expires: Sunday June 7, 2026
inheritance, lien, qualified real estate
103 KAR 2:030[pdf, 128KB]
Main Topic: Policies and circulars relating to inheritance tax.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
inheritance, policies, circulars
103 KAR 25:050[pdf, 54KB]
Main Topic: Factors and agents.Issued: Wednesday December 11, 1974Expires: Sunday March 1, 2020
Doc Type: RegulationTax Type: 10 - Sales and Use Tax
factors, agents, sales and use tax
103 KAR 25:060[pdf, 56KB]
Main Topic: Temporary and transient vendors.Issued: Wednesday January 8, 1975Expires: Sunday March 1, 2026
vendors, temporary, transient, sales and use tax
103 KAR 25:131[pdf, 59KB]
Main Topic: Current month payment of sales and use taxaes by larger taxpayers.Issued: Friday July 1, 1988Expires: Sunday March 1, 2020
sales and use tax, current month
103 KAR 26:010[pdf, 57KB]
Main Topic: Service enterprises in general.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
services, sales and use tax, professional services
103 KAR 26:030[pdf, 54KB]
Main Topic: Optometrists, oculists, and opticians.Issued: Wednesday December 11, 1974Expires: Sunday March 1, 2020
sales and use tax, optometrist, oculist, optician
103 KAR 26:050[pdf, 55KB]
Main Topic: Common carriers.Issued: Tuesday January 13, 1987Expires: Sunday March 1, 2020
sales and use tax, carriers
103 KAR 26:060[pdf, 54KB]
Main Topic: Painters and finishers.Issued: Wednesday January 8, 1975Expires: Sunday March 1, 2020
sales and use tax, painters, finishers
103 KAR 26:070[pdf, 61KB]
Main Topic: Construction contractors.Issued: Wednesday November 21, 1990Expires: Sunday March 1, 2020
sales and use tax, construction, contractor, subcontractor
103 KAR 26: 080[pdf, 53KB]
Main Topic: Dentists and dental laboratories.Issued: Wednesday January 8, 1975Expires: Sunday March 1, 2020
sales and use tax, dentist, dental laboratories
103 KAR 26:090[pdf, 53KB]
Main Topic: Veterinarians.Issued: Wednesday January 8, 1975Expires: Sunday March 1, 2020
sales and use tax, veterinarian
103 KAR 26:100[pdf, 52KB]
Main Topic: Towel and linen service.Issued: Wednesday January 8, 1975Expires: Sunday March 1, 2020
sales and use tax, towel, linen
103 KAR 26:120[pdf, 124KB]
Main Topic: Advertising agencies.Issued: Friday February 2, 2018Expires: Sunday February 2, 2025
sales and use tax, advertising
103 KAR 27:020[pdf, 51KB]
Main Topic: Blueprints and photostat copies. Issued: Wednesday January 8, 1975Expires: Sunday March 1, 2020
sales and use, blueprints, photostat
103 KAR 27:030[pdf, 54KB]
Main Topic: Brokers, lienors and fiduciariesIssued: Wednesday December 11, 1974Expires: Sunday March 1, 2020
sales and use tax, brokers, lienors, fiduciaries, pawnbrokers
103 KAR 27:040[pdf, 51KB]
Main Topic: Finance companies.Issued: Wednesday January 8, 1975Expires: Sunday March 1, 2020
sales and use tax, finance, default
103 KAR 27:050[pdf, 55KB]
Main Topic: Florists and nurserymenIssued: Wednesday December 11, 1974Expires: Sunday March 1, 2020
florist, nursery, flowers, wreaths, bouquets, shrubbery, trees, sales and use tax
103 KAR 27:080[pdf, 52KB]
Main Topic: Meals served by railroads, airlines, etc.Issued: Tuesday February 4, 1986Expires: Sunday March 1, 2020
sales and use tax, meals, railroads, airlines
103 KAR 27:100[pdf, 54KB]
Main Topic: Motor vehicles, mobile homes and trailersIssued: Wednesday November 21, 1990Expires: Sunday March 1, 2020
sales and use tax, mobile homes, trailer, camper, boat, motor vehicle
103 KAR 27:120[pdf, 55KB]
Main Topic: Photographers, photo finishers, and x-ray labs.Issued: Wednesday January 8, 1975Expires: Sunday March 1, 2020
sales and use tax, photographer, finisher, x-ray
103 KAR 27:130[pdf, 54KB]
Main Topic: Printing and related industries.Issued: Friday April 3, 2009Expires: Sunday March 1, 2020
sales and use, print, lithography, imaging
103 KAR 27:140[pdf, 55KB]
Main Topic: Publishers of newspapers, magazines and periodicals.Issued: Wednesday December 11, 1974Expires: Sunday March 1, 2020
sales and use, newspaper, periodical, magazine, subscription
103 KAR 27:150[pdf, 60KB]
Main Topic: Repairers and reconditioners of personal property.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
sales and use, repairers, reconditioners, tangible personal property
103 KAR 27:170[pdf, 52KB]
Main Topic: Sales by civic clubs and similar organizations.Issued: Wednesday December 11, 1974Expires: Sunday March 1, 2020
sales and use, civic club, association, chamber
103 KAR 27:180[pdf, 15KB]
Main Topic: Vending machines.Issued: Friday February 2, 2018Expires: Sunday February 2, 2025
sales and use, vending
103 KAR 27:220[pdf, 115KB]
Main Topic: Miscellaneous restaurant transaction.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
sales and use, restaurant, prepared food
103 KAR 27:230[pdf, 17KB]
Main Topic: Automotive body shops or suppliers.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
automotive, body shop, motor vehicle, repair
103 KAR 27:240[pdf, 12KB]
Main Topic: Reporting of sales tax relating to equine breeding fees.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
equine, breed, sales and use
103 KAR 28:010[pdf, 60KB]
Main Topic: Admissions.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
sales and use, admissions
103 KAR 28:020[pdf, 52KB]
Main Topic: Layaway sales.Issued: Wednesday January 8, 1975Expires: Sunday March 1, 2020
sales and use, layaway
103 KAR 28:030[pdf, 57KB]
Main Topic: Producing, fabricating and processing. Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
sales and use, producing, fabricating, processing
103 KAR 28:051[pdf, 129KB]
Main Topic: Leases and rentals.Issued: Friday February 2, 2018Expires: Sunday February 2, 2025
sales and use, lease, rental
103 KAR 28:060[pdf, 52KB]
Main Topic: Replacement parts.Issued: Wednesday January 8, 1975Expires: Sunday March 1, 2020
sales and use, replacement, parts
103 KAR 28:090[pdf, 52KB]
Main Topic: Tangible personal property; security instrument enforcement.Issued: Wednesday March 12, 1975Expires: Sunday March 1, 2020
sales and use, security instrument, public auction
103 KAR 28:130[pdf, 51KB]
Main Topic: Tire retreading and recapping.Issued: Wednesday January 8, 1975Expires: Sunday March 1, 2020
sales and use, tire, retreading, recapping
103 KAR 28:150[pdf, 13KB]
Main Topic: Collection of sales tax on certain motor vehicle sales.Issued: Friday January 5, 2018Expires: Sunday January 5, 2025
sales and use, motor vehicle, collection
103 KAR 28:170[pdf, 12KB]
Main Topic: Sales of dirt and sod.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
sales and use, dirt, sod, farm machinery
103 KAR 30:091[pdf, 182KB]
Main Topic: Sales to farmers.Issued: Friday October 31, 2008Expires: Sunday March 1, 2020
sales and use, farmers, crops, livestock, farm machinery, exemption
103 KAR 30:120[pdf, 60KB]
Main Topic: Machinery for new and expanded industry.Issued: Wednesday March 12, 1975Expires: Sunday March 1, 2020
sales and use, exemption, machinery, manufacturing
103 KAR 30:140[pdf, 163KB]
Main Topic: Energy and energy-producing fuels.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
sales and use, EDP, energy direct pay, cost of production
103 KAR 30:160[pdf, 52KB]
Main Topic: Natural gas, by-product gases and fuels.Issued: Wednesday January 8, 1975Expires: Sunday March 1, 2020
sales and use, natural gas, by-product, fuel
103 KAR 30:170[pdf, 58KB]
Main Topic: Containers, wrapping and packing materials.Issued: Wednesday November 3, 1976Expires: Sunday March 1, 2020
sales and use, container, wrapping, packing
103 KAR 30:180[pdf, 51KB]
Main Topic: Installing or applying property sold.Issued: Wednesday May 14, 1975Expires: Sunday March 1, 2020
sales and use, install, labor, service charges
103 KAR 30:190 [pdf, 61KB]
Main Topic: Interstate and foreign commerce.Issued: Tuesday May 6, 1986Expires: Sunday March 1, 2020
sales and use, commerce clause, interstate, foreign
103 KAR 30:235 [pdf, 114KB]
Main Topic: Sales to the federal government.Issued: Friday February 2, 2018Expires: Sunday February 2, 2025
sales and use, federal, government, exemption
103 KAR 30:250[pdf, 16KB]
Main Topic: Property used in the publication of newspapers.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
sales and use, newspaper, publication
103 KAR 30:260[pdf, 20KB]
Main Topic: Pollution control facilities exemption.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
sales and use, pollution, exemption
103 KAR 30:270[pdf, 20KB]
Main Topic: Oil and gas extraction machinery.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
sales and use, oil, gas, extraction
103 KAR 30:280[pdf, 12KB]
Main Topic: Sales to water haulers.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
sales and use, water, hauler
103 KAR 30:290[pdf, 13KB]
Main Topic: Security lighting.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
sales and use, security, lighting
103 KAR 31:011[pdf, 57KB]
Main Topic: Methods of accounting and remitting tax.Issued: Tuesday June 9, 2009Expires: Sunday March 1, 2020
sales and use, accounting, remitting, cash basis, accrual
103 KAR 31:020[pdf, 55KB]
Main Topic: Records.Issued: Wednesday January 8, 1975Expires: Sunday March 1, 2020
sales and use, records
103 KAR 31:030[pdf, 124KB]
Main Topic: Direct pay authorization.Issued: Friday February 2, 2018Expires: Sunday February 2, 2025
sales and use, DPA, direct pay, manufacturing
103 KAR 31:050[pdf, 12KB]
Main Topic: Returned merchandise.Issued: Friday January 5, 2018Expires: Sunday January 5, 2025
sales and use, return, merchandise
103 KAR 31:080[pdf, 55KB]
Main Topic: Coupons or redemption certificates.Issued: Wednesday June 22, 2016Expires: Thursday June 22, 2023
sales and use, coupon, redemption certificate, retailer
103 KAR 31:090[pdf, 54KB]
Main Topic: Tax-paid purchases resold.Issued: Wednesday January 8, 1975Expires: Sunday March 1, 2020
sales and use, resell, retailer
103 KAR 31:102[pdf, 15KB]
Main Topic: Rebate for a governmental public facility.Issued: Friday February 2, 2018Expires: Sunday February 2, 2025
sales and use, governmental, public facility, quarterly, rebate
103 KAR 31:111[pdf, 23KB]
Main Topic: Sales and purchases for resale.Issued: Friday February 2, 2018Expires: Sunday March 1, 2020
sales and use, resale, blanket, certificate
103 KAR 31:170[pdf, 16KB]
Main Topic: Disaster Area Relief Sales and Use Tax RefundsIssued: Friday February 2, 2018Expires: Sunday February 2, 2025
sales and use, disaster, relief, qualifying construction
103 KAR 31:180[pdf, 118KB]
Main Topic: Signature project refunds on construction costs.Issued: Friday January 5, 2018Expires: Sunday January 5, 2025
sales and use, signature project, refund, construction costs, public infrastructure
103 KAR 31:190[pdf, 17KB]
Main Topic: Alternative fuel, gasification, and renewable energy facility refunds on construction costs.Issued: Friday January 5, 2018Expires: Sunday January 5, 2025
sales and use, refund, fuel, gasification, renewable energy
103 KAR 31:200[pdf, 15KB]
Main Topic: Energy efficiency projects.Issued: Friday January 5, 2018Expires: Sunday January 5, 2025
sales and use, energy, efficiency, refund
103 KAR 40:010[pdf, 51KB]
Main Topic: Maintaining records. Issued: Wednesday May 14, 1975Expires: Sunday March 1, 2020
Doc Type: RegulationTax Type: 19 - Distilled Spirits Case Sales Tax23 - Beer Wholesale Tax24 - Wine Wholesale Tax
alcohol, records
103 KAR 40:035[pdf, 51KB]
Main Topic: Alcoholic beverages; tax exemptions.Issued: Wednesday October 6, 1982Expires: Wednesday August 5, 2026
Doc Type: RegulationTax Type: 19 - Distilled Spirits Case Sales Tax22 - Distilled Spirits Wholesale Tax23 - Beer Wholesale Tax24 - Wine Wholesale Tax
alcohol; case sales; gallonage, wholesale sales, exemption
103 KAR 40:050[pdf, 55KB]
Main Topic: Transportation.Issued: Wednesday May 4, 1983Expires: Sunday March 1, 2020
alcohol, transportation, distilled, spirits
103 KAR 40:090[pdf, 58KB]
Main Topic: Consumer tax rates.Issued: Wednesday July 7, 1976Expires: Sunday March 1, 2020
Doc Type: RegulationTax Type: 20 - Distilled Spirits Consumer Tax21 - Wine Consumer
alcohol, distilled, spirits, wine, consumer
103 KAR 40:100[pdf, 54KB]
Main Topic: Consumer tax; customs.Issued: Wednesday May 4, 1983Expires: Sunday March 1, 2020
Doc Type: RegulationTax Type: 18 - Malt Beverage Consumer Tax20 - Distilled Spirits Consumer Tax21 - Wine Consumer
alcohol, distilled, spirits, wine, consumer, customs
103 KAR 41:030[pdf, 56KB]
Main Topic: Wholesalers, resident and nonresident.Issued: Wednesday February 5, 1975Expires: Sunday March 1, 2020
Doc Type: RegulationTax Type: 16 - Cigarette Tax
cigarette, wholesale
103 KAR 41:040[pdf, 57KB]
Main Topic: Subjobbers, vending machine operators and unclassified acquirers.Issued: Wednesday September 5, 1979Expires: Sunday March 1, 2020
cigarette, subjobber, vending
103 KAR 41:050[pdf, 54KB]
Main Topic: Transporters.Issued: Wednesday August 1, 1979Expires: Sunday March 1, 2020
cigarette, transporter, untax-paid
103 KAR 41:060[pdf, 52KB]
Main Topic: Diversified operators.Issued: Wednesday May 14, 1975Expires: Sunday March 1, 2020
cigarette, wholesaler, subjobber, operator
103 KAR 41:090[pdf, 55KB]
Main Topic: Evidence of tax payment. Issued: Wednesday May 14, 1975Expires: Wednesday August 5, 2026
cigarette, decal, stamp, impression
103 KAR 41:100[pdf, 54KB]
Main Topic: Segregation of cigarettes.Issued: Wednesday February 5, 1975Expires: Sunday March 1, 2020
cigarettes, untax-paid, segregation
103 KAR 41:110[pdf, 54KB]
Main Topic: Sample of cigarettes.Issued: Wednesday February 5, 1975Expires: Sunday March 1, 2020
cigarette, sample, stamps
103 KAR 41:120[pdf, 181KB]
Main Topic: Retention of records.Issued: Friday November 1, 2013Expires: Sunday November 1, 2020
cigarette, records
103 KAR 41:130[pdf, 52KB]
Main Topic: Elimination of cigarette tax indicia.Issued: Wednesday February 5, 1975Expires: Wednesday August 5, 2026
cigarette, indicia, elimination
103 KAR 41:140[pdf, 110KB]
Main Topic: Circular relating to cigarette licenses and taxes.Issued: Friday May 4, 2007Expires: Wednesday August 5, 2026
cigarette, circular
103 KAR 41:150[pdf, 112KB]
Main Topic: Cigarette subjobber licenses.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
cigarette, subjobber
103 KAR 41:160[pdf, 115KB]
Main Topic: Unstamped cigarettes damaged in transit.Issued: Friday May 4, 2007Expires: Wednesday August 5, 2026
cigarette, damaged, untax-paid
103 KAR 41:200[pdf, 362KB]
Main Topic: Manufacturer's Report.Issued: Friday November 1, 2013Expires: Sunday November 1, 2020
cigarette, manufacturer, tobacco
103 KAR 43:010[pdf, 54KB]
Main Topic: Accountable losses.Issued: Thursday March 23, 1989Expires: Sunday March 1, 2020
Doc Type: RegulationTax Type: 54 - Gasoline Tax55 - Special Fuels Tax
gasoline, special fuel, accountable, loss
103 KAR 43:050[pdf, 54KB]
Main Topic: Measurement.Issued: Thursday March 23, 1989Expires: Sunday March 1, 2020
gasoline, special fuel, meter
103 KAR 43:100[pdf, 51KB]
Main Topic: Farm tractor defined.Issued: Wednesday May 14, 1975Expires: Sunday March 1, 2020
gasoline, special fuel, refund, tractor
103 KAR 43:110[pdf, 51KB]
Main Topic: Refund gasoline and special fuel use.Issued: Thursday March 23, 1989Expires: Sunday March 1, 2020
gasoline, special fuel, refund
103 KAR 43:140[pdf, 54KB]
Main Topic: Cancellation.Issued: Thursday March 23, 1989Expires: Sunday March 1, 2020
gasoline, special fuels, cancellation, unrevoked, unused
103 KAR 43:310[pdf, 155KB]
Main Topic: Subjobber issuance of refund invoices.Issued: Friday May 7, 2010Expires: Sunday March 1, 2020
gasoline, special fuel, subjobber
103 KAR 43:320[pdf, 113KB]
Main Topic: Policies and circulars relating to motor fuels taxes.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
gasoline, special fuel, policies, circular
103 KAR 43:330[pdf, 112KB]
Main Topic: Measurement of compressed natural gas (CNG) and liquefied natural gas (LNG) in gallons.Issued: Friday August 1, 2014Expires: Sunday August 1, 2021
Doc Type: RegulationTax Type: 55 - Special Fuels Tax
special fuel, compressed, natural, liquefied, CNG, LNG, conversion
103 KAR 44:060[pdf, 132KB]
Main Topic: Motor vehicle usage tax valuation.Issued: Friday January 5, 2018Expires: Sunday January 5, 2025
Doc Type: RegulationTax Type: 59 - Motor Vehicle Usage Tax
motor vehicle, usage, NADA, valuation
103 KAR 44:070[pdf, 16KB]
Main Topic: Taxation of a loaner and rental motor vehicle.Issued: Friday January 5, 2018Expires: Sunday January 5, 2025
Doc Type: RegulationTax Type: 60 - Motor Vehicle Rental Usage Tax
motor vehicle, lease, rental, AVIS, loaner
103 KAR 44:090[pdf, 120KB]
Main Topic: Policies and circulars relating to motor vehicle usage tax.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
Doc Type: RegulationTax Type: 59 - Motor Vehicle Usage Tax60 - Motor Vehicle Rental Usage Tax
motor vehicle, policies, circulars
103 KAR 44:100[pdf, 120KB]
Main Topic: Procedures for refund based on vehicle condition.Issued: Friday January 5, 2018Expires: Sunday January 5, 2025
vehicle, condition, refund
103 KAR 44:120[pdf, 116KB]
Main Topic: Incorrect Statement of Origin or Certificate of Title.Issued: Friday January 5, 2018Expires: Sunday January 5, 2025
motor vehicle, certificate, origin, statement, correction, incorrect
103 KAR 45:015[pdf, 111KB]
Main Topic: Circular relating to legal process tax and the Spouse Abuse Shelter Fund.Issued: Friday May 4, 2007Expires: Sunday March 1, 2020
Doc Type: RegulationTax Type: 999 - None
circular, 142.010, legal process tax
103 KAR 5:150[pdf, 19KB]
Main Topic: Procedures for the removal of a property valuation administrator from office.Issued: Thursday June 24, 1993Expires: Sunday March 1, 2020
property value administrator, PVA
103 KAR 5:160[pdf, 13KB]
Main Topic: Property valuation administrator office employees: payment of leave upon separationIssued: Tuesday February 27, 2001Expires: Sunday March 1, 2020
property tax administrator, PVA
103 KAR 5:180[pdf, 140KB]
Main Topic: Procedures for sale of certificates of delinquency by county clerks.Issued: Friday May 7, 2010Expires: Sunday June 7, 2026
Doc Type: RegulationTax Type: 49 - General Real Property Tax
delinquency, sale or certificates of delinquency
103 KAR 5:190[pdf, 134KB]
Main Topic: State registration requirements and application process for purchasing certificates of delinquency; fees; and definitions for related entiies and related interests.Issued: Friday April 2, 2010Expires: Sunday June 7, 2026
delinquency; certificates of delinquency
103 KAR 5:220[pdf, 303KB]
Main Topic: Installment payment plan guidelines for third party purchasers of certificates of delinquency.Issued: Friday March 8, 2013Expires: Sunday June 7, 2026
payment plan, certificates of delinquency, installment
103 KAR 5:230[pdf, 281KB]
Main Topic: Information to be provided by the sheriff when transferring delinquent property tax bills to the county clerk.Issued: Friday April 6, 2018Expires: Sunday June 7, 2026
delinquent, property tax, county clerk, sheriff
103 KAR 7:030[pdf, 52KB]
Main Topic: City adoption of county assessment.Issued: Wednesday June 11, 1975Expires: Sunday March 1, 2020
city tax, 132.285, property valuation administrator
103 KAR 8:010[pdf, 52KB]
Main Topic: Nonresident watercraft allocation.Issued: Wednesday June 11, 1975Expires: Sunday March 1, 2020
Doc Type: RegulationTax Type: 105 - Commercial Watercraft Tax
watercraft
103 KAR 8:090[pdf, 57KB]
Main Topic: Classification of property; public service corporations.Issued: Wednesday September 2, 1981Expires: Sunday March 1, 2020
Doc Type: RegulationTax Type: 35 - Public Service Company Tax
public service, property, classification of property,
103 KAR 8:110[pdf, 12KB]
Main Topic: Apportioned vehicles.Issued: Friday December 1, 2006Expires: Sunday March 1, 2020
Doc Type: RegulationTax Type: 50 - General Tangible Property Tax
motor vehicles, depreciation, property
103 KAR 8:130[pdf, 18KB]
Main Topic: Ad valorem taxation of machinery actually engaged in the manufacturing of coal.Issued: Friday December 7, 2007Expires: Sunday March 1, 2020
ad valorem, property, manufacturing machinery, coal
103 KAR 8:140[pdf, 15KB]
Main Topic: Ad valorem taxation of machinery actually used in the manufacturing of crushed stone, sand, and gravel.Issued: Friday December 7, 2007Expires: Sunday March 1, 2020
ad valorem, machinery actually engaged in manufacturing, stone, sand, gravel
103 KAR 8:150[pdf, 115KB]
Main Topic: Ad valorem taxation of machinery actually used in the manufacturing of hot mix asphalt.Issued: Friday December 7, 2007Expires: Sunday March 1, 2020
ad valorem, machinery actually engaged in manufacturing, asphalt
103 KAR 8:160[pdf, 315KB]
Main Topic: Valuation of municipal solid waste landfill facilities.Issued: Friday December 2, 2016Expires: Saturday December 2, 2023
Doc Type: RegulationTax Type: 110 - Municipal Solids
landfill, municipal solid waste, compaction ratio
19-4thQrtRevenue.pdf[pdf, 1MB]
Main Topic: Quarterly Economic & Revenue ReportIssued: Sunday June 30, 2019
OSBD, general fund, road fund, receipts report, economic analysis
1996_annualreport9697.pdf[pdf, 397KB]
Main Topic: 1996-1997 KRC Annual ReportIssued: Wednesday October 15, 1997
Doc Type: PublicationTax Type: 999 - None
1997_annualreport9798.pdf[pdf, 1MB]
Main Topic: 1997-1998 KRC Annual ReportIssued: Thursday October 15, 1998
1998_annualreport9899.pdf[pdf, 1MB]
Main Topic: 1998-1999 KRC Annual ReportIssued: Wednesday December 1, 1999
1999_annualreport9900.pdf[pdf, 1MB]
Main Topic: 1999-2000 KRC Annual ReportIssued: Friday December 15, 2000
2000_annualreport0001.pdf[pdf, 3MB]
Main Topic: 2000-2001 KRC Annual ReportIssued: Tuesday January 15, 2002
2001_annualreport0102.pdf[pdf, 1MB]
Main Topic: 2001-2002 KRC Annual ReportIssued: Wednesday January 15, 2003
2002 Tax Amnesty Final Report.pdf[pdf, 1MB]
Main Topic: 2002 Tax Amnesty Final ReportIssued: Saturday November 1, 2003
2002_annualreport0203.pdf[pdf, 3MB]
Main Topic: 2002-2003 KRC Annual ReportIssued: Wednesday November 26, 2003
2003_2004AnnualReport.pdf[pdf, 380KB]
Main Topic: 2003-2004 KDOR Annual ReportIssued: Thursday December 30, 2004
2004_2005AnnualReport.pdf[pdf, 382KB]
Main Topic: 2004-2005 KDOR Annual ReportIssued: Thursday February 9, 2006
2005_AnnualRpt0506.pdf[pdf, 1MB]
Main Topic: 2005-2006 KDOR Annual ReportIssued: Thursday December 7, 2006
2006_2007AnnualReport.pdf[pdf, 1MB]
Main Topic: 2006-2007 KDOR Annual ReportIssued: Friday January 11, 2008
2007_08DORAnnualReport_1809.pdf[pdf, 1MB]
Main Topic: 2007-2008 KDOR Annual ReportIssued: Monday December 1, 2008
2008_AnnualReport20080922510.pdf[pdf, 2MB]
Main Topic: 2008-2009 KDOR Annual ReportIssued: Wednesday December 2, 2009
2009_AnnualReport_120710.pdf[pdf, 1MB]
Main Topic: 2009-2010 KDOR Annual ReportIssued: Wednesday December 1, 2010
2010_11AnnualReport.pdf[pdf, 1MB]
Main Topic: 2010-2011 KDOR Annual ReportIssued: Thursday December 1, 2011
2011_2012AR.pdf[pdf, 2MB]
Main Topic: 2011-2012 KDOR Annual ReportIssued: Saturday December 1, 2012
2012 Tax Amnesty Final Report.pdf[pdf, 9MB]
Main Topic: 2012 Tax Amnesty Final ReportIssued: Monday September 16, 2013
2012_13AnnualReport.pdf[pdf, 2MB]
Main Topic: 2012-2013 KDOR Annual ReportIssued: Sunday December 1, 2013
2013_2014AnnualReport_WEB.pdf[pdf, 2MB]
Main Topic: 2013-2014 KDOR Annual ReportIssued: Monday December 1, 2014
2014_AnnualReport2015_FINAL_revised2222016.pdf[pdf, 1MB]
Main Topic: 2014-2015 KDOR Annual ReportIssued: Tuesday December 1, 2015
2015-2016 Annual Report_web.pdf[pdf, 33MB]
Main Topic: 2015-2016 KDOR Annual ReportIssued: Thursday December 1, 2016
2016-17 Annual Report Final.pdf[pdf, 8MB]
Main Topic: 2016-2017 KDOR Annual ReportIssued: Friday December 1, 2017
2017 UK Tax School Presentation.pdf[pdf, 2MB]
Main Topic: 2017 UK Tax School PresentationIssued: Wednesday November 1, 2017Expires: Monday November 1, 2021
Doc Type: Presentation
UK Tax School presentation slides
2017-18 Annual Report Final.pdf[pdf, 8MB]
Main Topic: 2017-2018 KDOR Annual ReportIssued: Saturday December 1, 2018
2018 Council on State Taxation (COST) Presentation.pdf[pdf, 1MB]
Main Topic: 2018 COST PresentationIssued: Friday June 15, 2018Expires: Wednesday June 15, 2022
Council on State Taxation presentation slides
JAN18 Vol 37 No 1[pdf, 2MB]
Main Topic: Tax AlertIssued: Monday January 1, 2018
identity quiz, sales tax electronic filing, OPV Executive Director, income tax electronic filing, interest rate, tangible property return filing, income tax differences, Tax Alert index, tax calendar
2018 UK Tax School Presentation Slides.pdf[pdf, 5MB]
Main Topic: 2018 UK Tax School presentation slides Issued: Thursday November 1, 2018Expires: Tuesday November 1, 2022
MAR18 Vol 37 No 2[pdf, 2MB]
Main Topic: Tax AlertIssued: Thursday March 1, 2018
paying online, tangible personal property filing, withholding bulk filing, Forms K-1E K-3E, identity quiz, online travel companies, hotels, tax calendar
2019 Estimate Tax Transitional Relief-23MAY19.pdf[pdf, 173KB]
Main Topic: 2019 Estimated Tax Transitional ReliefIssued: Thursday May 23, 2019Expires: Tuesday December 31, 2019
Doc Type: ReleasesTax Type: 1 - Individual Income Tax3 - Fiduciary Tax
110% safe harbor, HB 354, 103 KAR 17:120, Form 2210-K
2019 Kentucky Tax Changes.docx[docx, 117KB]
Main Topic: 2019 Kentucky Tax ChangesIssued: Monday April 15, 2019
2019 PVA Summer Conference_Whats New.pdf[pdf, 1MB]
Main Topic: 2019 PVA Summer Conference PresentationIssued: Tuesday June 4, 2019Expires: Sunday June 4, 2023
PVA summer conference presentation slides
2019 TEI Presentation.pdf[pdf, 1MB]
Main Topic: 2019 Tax Executives Institute PresentationIssued: Wednesday April 24, 2019Expires: Monday April 24, 2023
TEI presentation slides
2019_10_04_DOR Audit Process.pdf[pdf, 1MB]
Main Topic: Program Review & Investigations PresentationIssued: Friday October 4, 2019Expires: Wednesday October 4, 2023
Program Review & Investigations Subcommittee presentation; audit; compliance
2020 Standard Deduction Release-29AUG19.pdf[pdf, 170KB]
Main Topic: 2020 Standard Deduction Press ReleaseIssued: Thursday August 29, 2019Expires: Thursday December 31, 2020
Doc Type: Releases
2020 standard deduction, KRS 141.081
C Corp Extension Release-10SEP19.pdf[pdf, 172KB]
Main Topic: C-Corporation Extension Press ReleaseIssued: Tuesday September 10, 2019
C-corporation extension, KRS 141.170, penalty relief
2016-31[pdf, 257KB]
Main Topic: Redacted Final RulingIssued: Thursday September 8, 2016
Doc Type: RulingTax Type: 998 – All Taxes
Redacted Final Ruling
2016-32[pdf, 386KB]
Main Topic: Redacted Final RulingIssued: Friday September 16, 2016
2007-01[pdf, 216KB]
Main Topic: Redacted Final RulingIssued: Tuesday January 23, 2007
Doc Type: Ruling
2007-04[pdf, 228KB]
Main Topic: Redacted Final RulingIssued: Friday July 27, 2007
2008-01[pdf, 212KB]
Main Topic: Redacted Final RulingIssued: Monday January 7, 2008
2011-27[pdf, 343KB]
Main Topic: Redacted Final RulingIssued: Thursday March 24, 2011
2016-33[pdf, 259KB]
Main Topic: Redacted Final RulingIssued: Wednesday September 28, 2016
2016-34[pdf, 273KB]
2016-35[pdf, 206KB]
2016-36[pdf, 236KB]
2016-37[pdf, 265KB]
2016-38[pdf, 242KB]
2004-10[pdf, 1MB]
Main Topic: Redacted Final RulingIssued: Friday February 20, 2004
2004-28[pdf, 247KB]
Main Topic: Redacted Final RulingIssued: Tuesday October 19, 2004
2005-01[pdf, 225KB]
Main Topic: Redacted Final RulingIssued: Wednesday January 5, 2005
2005-20[pdf, 192KB]
Main Topic: Redacted Final RulingIssued: Wednesday July 6, 2005
2005-43[pdf, 160KB]
Main Topic: Redacted Final RulingIssued: Friday September 9, 2005
2005-72[pdf, 238KB]
Main Topic: Redacted Final RulingIssued: Monday December 12, 2005
2005-90[pdf, 256KB]
Main Topic: Redacted Final RulingIssued: Thursday December 15, 2005
2006-105[pdf, 180KB]
Main Topic: Redacted Final RulingIssued: Thursday November 2, 2006
2006-107[pdf, 172KB]
2006-109[pdf, 400KB]
2006-18[pdf, 1MB]
Main Topic: Redacted Final RulingIssued: Friday March 24, 2006
2006-32[pdf, 174KB]
Main Topic: Redacted Final RulingIssued: Tuesday April 4, 2006
2006-34[pdf, 249KB]
Main Topic: Redacted Final RulingIssued: Friday April 7, 2006
2006-38[pdf, 368KB]
Main Topic: Redacted Final RulingIssued: Thursday April 27, 2006
2006-44[pdf, 231KB]
Main Topic: Redacted Final RulingIssued: Thursday May 25, 2006
2006-50[pdf, 206KB]
Main Topic: Redacted Final RulingIssued: Friday June 9, 2006
2006-63[pdf, 170KB]
Main Topic: Redacted Final RulingIssued: Wednesday August 30, 2006
2006-76[pdf, 190KB]
Main Topic: Redacted Final RulingIssued: Monday September 18, 2006
2006-89[pdf, 209KB]
Main Topic: Redacted Final RulingIssued: Wednesday October 4, 2006
2006-92[pdf, 270KB]
Main Topic: Redacted Final RulingIssued: Tuesday October 10, 2006
2008-11[pdf, 227KB]
Main Topic: Redacted Final RulingIssued: Tuesday March 25, 2008
2009-11[pdf, 435KB]
Main Topic: Redacted Final RulingIssued: Wednesday January 14, 2009
2009-32[pdf, 317KB]
Main Topic: Redacted Final RulingIssued: Friday October 2, 2009
2010-27[pdf, 192KB]
Main Topic: Redacted Final RulingIssued: Thursday April 29, 2010
2010-28[pdf, 280KB]
2010-29[pdf, 283KB]
Main Topic: Redacted Final RulingIssued: Thursday May 6, 2010
2010-31[pdf, 202KB]
2010-45[pdf, 173KB]
Main Topic: Redacted Final RulingIssued: Thursday August 5, 2010
2011-07[pdf, 228KB]
Main Topic: Redacted Final RulingIssued: Friday January 28, 2011
2011-44[pdf, 460KB]
Main Topic: Redacted Final RulingIssued: Friday May 20, 2011
2011-96[pdf, 224KB]
Main Topic: Redacted Final RulingIssued: Wednesday December 21, 2011
2012-03[pdf, 269KB]
Main Topic: Redacted Final RulingIssued: Friday January 6, 2012
2012-39[pdf, 166KB]
Main Topic: Redacted Final RulingIssued: Wednesday June 13, 2012
2012-40[pdf, 269KB]
Main Topic: Redacted Final RulingIssued: Thursday June 7, 2012
2012-54[pdf, 265KB]
Main Topic: Redacted Final RulingIssued: Friday October 19, 2012
2013-17[pdf, 192KB]
Main Topic: Redacted Final RulingIssued: Friday March 15, 2013
2013-32[pdf, 146KB]
Main Topic: Redacted Final RulingIssued: Friday June 7, 2013
2015-31[pdf, 171KB]
Main Topic: Redacted Final RulingIssued: Thursday July 23, 2015
2015-42[pdf, 222KB]
Main Topic: Redacted Final RulingIssued: Tuesday October 13, 2015
2015-46[pdf, 234KB]
Main Topic: Redacted Final RulingIssued: Friday November 13, 2015
2015-55[pdf, 182KB]
Main Topic: Redacted Final RulingIssued: Friday December 18, 2015
2015-41[pdf, 224KB]
Main Topic: Redacted Final RulingIssued: Monday October 5, 2015
2016-02[pdf, 246KB]
Main Topic: Redacted Final RulingIssued: Thursday January 14, 2016
2005-49[pdf, 184KB]
2006-04[pdf, 171KB]
Main Topic: Redacted Final RulingIssued: Monday February 13, 2006
2006-15[pdf, 228KB]
2006-16[pdf, 192KB]
2006-59[pdf, 257KB]
Main Topic: Redacted Final RulingIssued: Wednesday August 23, 2006
2006-71[pdf, 229KB]
Main Topic: Redacted Final RulingIssued: Wednesday September 6, 2006
2007-21[pdf, 218KB]
Main Topic: Redacted Final RulingIssued: Friday June 22, 2007
2007-43[pdf, 231KB]
Main Topic: Redacted Final RulingIssued: Thursday August 30, 2007
2007-50[pdf, 274KB]
Main Topic: Redacted Final RulingIssued: Tuesday October 16, 2007
2008-20[pdf, 204KB]
Main Topic: Redacted Final RulingIssued: Wednesday April 30, 2008
2008-82[pdf, 200KB]
Main Topic: Redacted Final RulingIssued: Wednesday October 29, 2008
2010-67[pdf, 287KB]
Main Topic: Redacted Final RulingIssued: Tuesday October 12, 2010
2014-40[pdf, 219KB]
Main Topic: Redacted Final RulingIssued: Friday October 31, 2014
Dec05WithholdingRevNews.pdf[pdf, 73KB]
Main Topic: Withholding ReveNews-2005Issued: Thursday December 1, 2005
standard deduction, EFT refund request, withholding tax booklet, Form K-4E
Dec07WHNews.pdf[pdf, 165KB]
Main Topic: Withholding ReveNews-2007Issued: Saturday December 1, 2007
MMREF-1, EFW2, electronic files, standard deduction, EFT refund request. Form K-4E, Form K-1, Form K-3
December2010WithholdingReveNews.pdf[pdf, 185KB]
Main Topic: Withholding ReveNews-2010Issued: Wednesday December 1, 2010
Form W-5, 42A806, electronic filing, Form 1099, Form K-3, Form W-2
December2011WithholdingReveNews.pdf[pdf, 180KB]
Main Topic: Withholding ReveNews-2011Issued: Thursday December 1, 2011
Form 1099, Form W-2, standard deduction, 42A806, Form K-1, Form K-3
KY-TAM-19-01[pdf, 229KB]
Main Topic: IRC Section 67(e) Trust and Estate ExpensesIssued: Monday January 1, 2018
Doc Type: TAMTax Type: 1 - Individual Income Tax3 - Fiduciary Tax
fiduciary, trust, estate, administration, professional fees, Internal Revenue Code
Distilled Spirits_2019.pptm[pptm, 3MB]
Main Topic: Distilled Spirits in Bonded Warehouse Form 61A508: Property Tax Issued: Thursday December 12, 2019Expires: Tuesday December 12, 2023
Distilled Spirits, Bonded Warehouse, Form 61A508
DOR Revises Instructions for Form 741-29MAR19.pdf[pdf, 91KB]
Main Topic: DOR Revises Instructions for Form 741Issued: Friday March 29, 2019
Doc Type: ReleasesTax Type: 3 - Fiduciary Tax
fiduciary, IRC Section 67(e), not deductible, instructions, Form 741
KY-TAM-19-02[pdf, 302KB]
Main Topic: Requirement to Pay Estimated Tax InstallmentsIssued: Tuesday January 1, 2019
Doc Type: TAMTax Type: 1 - Individual Income Tax2 - Employers Withholding Tax3 - Fiduciary Tax4 - Non-Resident Withholding5 - Corporation Income Tax8 - Limited Liability Entity Tax
Form 2210, estimated taxes, fiduciary, nonresident withholding, Form 740-ES, Form 720ES, Form 740NO-WH-ES
Federal Plain Language Guidelines.pdf[pdf, 2MB]
Main Topic: Federal Plain Language GuidelinesIssued: Sunday May 1, 2011
Doc Type: Publication
Writing guideline; write for your audience; concise writing; style guide
2007-31[pdf, 359KB]
Main Topic: Redacted Final RulingIssued: Tuesday August 21, 2007
2009-42[pdf, 164KB]
Main Topic: Redacted Final RulingIssued: Thursday November 19, 2009
2009-43[pdf, 161KB]
2009-46[pdf, 169KB]
2009-51[pdf, 171KB]
2010-05[pdf, 194KB]
Main Topic: Redacted Final RulingIssued: Friday January 29, 2010
2011-59[pdf, 211KB]
Main Topic: Redacted Final RulingIssued: Thursday July 28, 2011
2015-47[pdf, 225KB]
Main Topic: Redacted Final RulingIssued: Thursday November 19, 2015
2015-48[pdf, 213KB]
2016-46[pdf, 315KB]
Main Topic: Redacted Final RulingIssued: Thursday December 29, 2016
2005-06[pdf, 181KB]
Main Topic: Redacted Final RulingIssued: Monday March 7, 2005
2005-27[pdf, 194KB]
Main Topic: Redacted Final RulingIssued: Wednesday September 21, 2005
2005-28[pdf, 239KB]
2005-29[pdf, 194KB]
Main Topic: Redacted Final RulingIssued: Friday September 30, 2005
2005-30[pdf, 207KB]
2005-31[pdf, 236KB]
2005-32[pdf, 213KB]
2005-33[pdf, 237KB]
2005-35[pdf, 228KB]
2005-39[pdf, 204KB]
2006-05[pdf, 271KB]
Main Topic: Redacted Final RulingIssued: Friday February 3, 2006
2006-33[pdf, 205KB]
2006-77[pdf, 181KB]
2006-96[pdf, 230KB]
2007-14[pdf, 199KB]
Main Topic: Redacted Final RulingIssued: Wednesday April 18, 2007
2008-12[pdf, 209KB]
2008-13[pdf, 193KB]
2008-14[pdf, 204KB]
2008-19[pdf, 193KB]
Main Topic: Redacted Final RulingIssued: Thursday April 3, 2008
2008-37[pdf, 187KB]
Main Topic: Redacted Final RulingIssued: Thursday July 31, 2008
2008-54[pdf, 201KB]
Main Topic: Redacted Final RulingIssued: Friday August 22, 2008
2008-62[pdf, 206KB]
Main Topic: Redacted Final RulingIssued: Monday September 22, 2008
2008-63[pdf, 197KB]
Main Topic: Redacted Final RulingIssued: Monday October 27, 2008
2008-65[pdf, 196KB]
2008-66[pdf, 201KB]
2009-55[pdf, 256KB]
Main Topic: Redacted Final RulingIssued: Thursday January 15, 2009
2009-56[pdf, 212KB]
Main Topic: Redacted Final RulingIssued: Friday December 11, 2009
2010-55[pdf, 258KB]
Main Topic: Redacted Final RulingIssued: Tuesday August 31, 2010
2011-93[pdf, 243KB]
Main Topic: Redacted Final RulingIssued: Friday December 9, 2011
2011-94[pdf, 221KB]
Main Topic: Redacted Final RulingIssued: Thursday January 27, 2011
2012-02[pdf, 209KB]
2012-20[pdf, 317KB]
Main Topic: Redacted Final RulingIssued: Thursday May 10, 2012
2012-63[pdf, 163KB]
Main Topic: Redacted Final RulingIssued: Wednesday November 21, 2012
2013-21[pdf, 265KB]
Main Topic: Redacted Final RulingIssued: Friday April 5, 2013
2015-54[pdf, 185KB]
Getting to Know KDOR-12NOV19.pptx[pptx, 1MB]
Main Topic: Getting to Know the KY Department of RevenueIssued: Tuesday November 12, 2019Expires: Sunday November 12, 2023
Slide deck for Chamber of Commerce KY Tax Conference
KY-GIL-18-01[docx, 1MB]
Main Topic: Corporate Income Tax and LLET Nexus Issued: Tuesday July 24, 2018
Doc Type: GILTax Type: 5 - Corporation Income Tax8 - Limited Liability Entity Tax
nexus, cargo transporter, airline, disregarded entity
KY-GIL-19-01[pdf, 53KB]
Main Topic: Kentucky Historic Tax Credit, exempt entity, non-profit entity, single member LLCIssued: Friday August 9, 2019
Doc Type: GILTax Type: 1 - Individual Income Tax5 - Corporation Income Tax8 - Limited Liability Entity Tax
Kentucky Historic Tax Credit, rehabilitation of certified historical structures, tax exempt organization, exempt entity
KY-TAM-18-02[pdf, 86KB]
Main Topic: Global Intangible Low-Taxed IncomeIssued: Monday January 1, 2018
Doc Type: TAMTax Type: 1 - Individual Income Tax5 - Corporation Income Tax
GILTI, IRC 250, international, foreign, TCJA of 2017
2004-02[pdf, 178KB]
Main Topic: Redacted Final RulingIssued: Tuesday January 6, 2004
2004-04[pdf, 223KB]
Main Topic: Redacted Final RulingIssued: Thursday June 10, 2004
2004-09[pdf, 232KB]
2004-12[pdf, 139KB]
Main Topic: Redacted Final RulingIssued: Wednesday June 2, 2004
2004-13[pdf, 254KB]
Main Topic: Redacted Final RulingIssued: Tuesday June 15, 2004
2004-15[pdf, 201KB]
Main Topic: Redacted Final RulingIssued: Wednesday June 9, 2004
2004-16[pdf, 182KB]
2004-22[pdf, 125KB]
2004-24[pdf, 161KB]
Main Topic: Redacted Final RulingIssued: Tuesday June 1, 2004
2004-37[pdf, 196KB]
Main Topic: Redacted Final RulingIssued: Friday December 3, 2004
2004-39[pdf, 144KB]
Main Topic: Redacted Final RulingIssued: Thursday December 30, 2004
2004-41[pdf, 306KB]
Main Topic: Redacted Final RulingIssued: Thursday April 1, 2004
2004-44[pdf, 204KB]
Main Topic: Redacted Final RulingIssued: Saturday January 31, 2004
2004-45[pdf, 209KB]
2005-04[pdf, 275KB]
Main Topic: Redacted Final RulingIssued: Friday April 1, 2005
2005-04[pdf, 251KB]
Main Topic: Redacted Final RulingIssued: Tuesday April 12, 2005
2005-05[pdf, 212KB]
Main Topic: Redacted Final RulingIssued: Monday January 31, 2005
2005-37[pdf, 201KB]
Main Topic: Redacted Final RulingIssued: Tuesday October 18, 2005
2005-40[pdf, 295KB]
Main Topic: Redacted Final RulingIssued: Friday September 2, 2005
2005-42[pdf, 255KB]
2005-76[pdf, 286KB]
Main Topic: Redacted Final RulingIssued: Friday November 18, 2005
2005-77[pdf, 323KB]
2005-80[pdf, 304KB]
2005-83[pdf, 267KB]
2005-85[pdf, 338KB]
2005-89[pdf, 292KB]
2005-92[pdf, 348KB]
2006-36[pdf, 312KB]
Main Topic: Redacted Final RulingIssued: Wednesday April 26, 2006
2006-49[pdf, 404KB]
Main Topic: Redacted Final RulingIssued: Thursday June 8, 2006
2006-58[pdf, 213KB]
2006-74[pdf, 253KB]
Main Topic: Redacted Final RulingIssued: Wednesday September 13, 2006
2007-56[pdf, 1MB]
Main Topic: Redacted Final RulingIssued: Thursday December 27, 2007
2008-04[pdf, 183KB]
Main Topic: Redacted Final RulingIssued: Thursday January 17, 2008
2008-05[pdf, 256KB]
Main Topic: Redacted Final RulingIssued: Wednesday January 23, 2008
2008-08[pdf, 223KB]
Main Topic: Redacted Final RulingIssued: Thursday March 6, 2008
2008-15[pdf, 171KB]
Main Topic: Redacted Final RulingIssued: Wednesday May 28, 2008
2008-23[pdf, 218KB]
Main Topic: Redacted Final RulingIssued: Monday May 5, 2008
2008-39[pdf, 229KB]
Main Topic: Redacted Final RulingIssued: Friday June 27, 2008
2008-48[pdf, 169KB]
Main Topic: Redacted Final RulingIssued: Wednesday July 30, 2008
2008-89[pdf, 195KB]
Main Topic: Redacted Final RulingIssued: Wednesday January 16, 2008
2008-90[pdf, 169KB]
Main Topic: Redacted Final RulingIssued: Tuesday December 30, 2008
2009-27[pdf, 166KB]
Main Topic: Redacted Final RulingIssued: Thursday July 2, 2009
2009-33[pdf, 161KB]
Main Topic: Redacted Final RulingIssued: Wednesday September 2, 2009
2009-41[pdf, 156KB]
Main Topic: Redacted Final RulingIssued: Friday November 13, 2009
2010-19[pdf, 215KB]
Main Topic: Redacted Final RulingIssued: Friday March 26, 2010
2010-30[pdf, 199KB]
Main Topic: Redacted Final RulingIssued: Wednesday May 12, 2010
2010-39[pdf, 218KB]
Main Topic: Redacted Final RulingIssued: Friday June 11, 2010
2010-47[pdf, 185KB]
2010-48[pdf, 188KB]
2010-49[pdf, 185KB]
2010-50[pdf, 183KB]
2010-51[pdf, 182KB]
2010-52[pdf, 187KB]
2010-53[pdf, 183KB]
2010-57[pdf, 189KB]
Main Topic: Redacted Final RulingIssued: Friday September 10, 2010
2010-58[pdf, 197KB]
2010-60[pdf, 185KB]
2010-61[pdf, 181KB]
Main Topic: Redacted Final RulingIssued: Thursday October 21, 2010
2010-62[pdf, 244KB]
Main Topic: Redacted Final RulingIssued: Friday October 1, 2010
2010-63[pdf, 134KB]
2010-64[pdf, 197KB]
2010-70[pdf, 143KB]
2010-71[pdf, 249KB]
2010-72[pdf, 168KB]
2010-74[pdf, 180KB]
Main Topic: Redacted Final RulingIssued: Friday November 5, 2010
2010-75[pdf, 180KB]
2010-76[pdf, 149KB]
2010-77[pdf, 143KB]
2010-78[pdf, 150KB]
2010-79[pdf, 125KB]
2010-83[pdf, 167KB]
Main Topic: Redacted Final RulingIssued: Monday November 22, 2010
2010-85[pdf, 175KB]
Main Topic: Redacted Final RulingIssued: Friday December 3, 2010
2010-87[pdf, 166KB]
Main Topic: Redacted Final RulingIssued: Thursday December 9, 2010
2010-88[pdf, 217KB]
2010-94[pdf, 150KB]
Main Topic: Redacted Final RulingIssued: Wednesday December 22, 2010
2011-01[pdf, 142KB]
Main Topic: Redacted Final RulingIssued: Friday January 7, 2011
2011-02[pdf, 154KB]
2011-04[pdf, 176KB]
Main Topic: Redacted Final RulingIssued: Wednesday January 19, 2011
2011-10[pdf, 179KB]
Main Topic: Redacted Final RulingIssued: Tuesday February 15, 2011
2011-13[pdf, 193KB]
Main Topic: Redacted Final RulingIssued: Friday March 4, 2011
2011-14[pdf, 134KB]
2011-21[pdf, 150KB]
Main Topic: Redacted Final RulingIssued: Thursday March 17, 2011
2011-22[pdf, 149KB]
2011-23[pdf, 131KB]
2011-31[pdf, 144KB]
Main Topic: Redacted Final RulingIssued: Friday April 8, 2011
2011-33[pdf, 199KB]
Main Topic: Redacted Final RulingIssued: Thursday April 21, 2011
2011-36[pdf, 153KB]
Main Topic: Redacted Final RulingIssued: Tuesday May 10, 2011
2011-37[pdf, 167KB]
Main Topic: Redacted Final RulingIssued: Tuesday May 3, 2011
2011-38[pdf, 164KB]
2011-39[pdf, 166KB]
2011-40[pdf, 188KB]
Main Topic: Redacted Final RulingIssued: Thursday May 19, 2011
2011-41[pdf, 187KB]
2011-42[pdf, 129KB]
2011-43[pdf, 200KB]
2011-45[pdf, 243KB]
Main Topic: Redacted Final RulingIssued: Wednesday June 15, 2011
2011-46[pdf, 144KB]
2011-48[pdf, 189KB]
Main Topic: Redacted Final RulingIssued: Thursday June 23, 2011
2011-49[pdf, 180KB]
2011-50[pdf, 137KB]
2011-52[pdf, 201KB]
Main Topic: Redacted Final RulingIssued: Friday July 1, 2011
2011-53[pdf, 134KB]
2011-54[pdf, 191KB]
2011-55[pdf, 147KB]
2011-64[pdf, 196KB]
Main Topic: Redacted Final RulingIssued: Thursday August 4, 2011
2011-65[pdf, 194KB]
2011-66[pdf, 201KB]
2011-69[pdf, 144KB]
Main Topic: Redacted Final RulingIssued: Thursday August 11, 2011
2011-70[pdf, 216KB]
2011-72[pdf, 134KB]
Main Topic: Redacted Final RulingIssued: Thursday August 25, 2011
2011-73[pdf, 133KB]
2011-75[pdf, 193KB]
Main Topic: Redacted Final RulingIssued: Friday September 2, 2011
2011-76[pdf, 190KB]
2011-77[pdf, 137KB]
Main Topic: Redacted Final RulingIssued: Thursday September 8, 2011
2011-78[pdf, 193KB]
2011-80[pdf, 202KB]
Main Topic: Redacted Final RulingIssued: Thursday October 6, 2011
2011-81[pdf, 206KB]
2011-92[pdf, 334KB]
Main Topic: Redacted Final RulingIssued: Wednesday December 7, 2011
2012-01[pdf, 147KB]
2012-05[pdf, 143KB]
Main Topic: Redacted Final RulingIssued: Wednesday January 11, 2012
2012-13[pdf, 190KB]
Main Topic: Redacted Final RulingIssued: Thursday February 23, 2012
2012-15[pdf, 163KB]
Main Topic: Redacted Final RulingIssued: Wednesday March 7, 2012
2012-16[pdf, 251KB]
Main Topic: Redacted Final RulingIssued: Friday March 9, 2012
2012-18[pdf, 225KB]
Main Topic: Redacted Final RulingIssued: Wednesday March 14, 2012
2012-34[pdf, 348KB]
Main Topic: Redacted Final RulingIssued: Thursday June 21, 2012
2012-46[pdf, 354KB]
Main Topic: Redacted Final RulingIssued: Tuesday October 16, 2012
2012-57[pdf, 188KB]
Main Topic: Redacted Final RulingIssued: Tuesday December 4, 2012
2013-37[pdf, 152KB]
Main Topic: Redacted Final RulingIssued: Friday June 14, 2013
2013-48[pdf, 149KB]
Main Topic: Redacted Final RulingIssued: Wednesday September 18, 2013
2013-58[pdf, 151KB]
Main Topic: Redacted Final RulingIssued: Tuesday October 29, 2013
2014-41[pdf, 345KB]
Main Topic: Redacted Final RulingIssued: Friday November 7, 2014
2014-42[pdf, 292KB]
Main Topic: Redacted Final RulingIssued: Tuesday November 25, 2014
2015-15[pdf, 221KB]
Main Topic: Redacted Final RulingIssued: Thursday March 19, 2015
2015-19[pdf, 200KB]
Main Topic: Redacted Final RulingIssued: Thursday April 23, 2015
2015-22[pdf, 162KB]
Main Topic: Redacted Final RulingIssued: Thursday May 14, 2015
2015-25[pdf, 169KB]
Main Topic: Redacted Final RulingIssued: Monday June 29, 2015
2015-27[pdf, 174KB]
2015-29[pdf, 196KB]
Main Topic: Redacted Final RulingIssued: Tuesday September 1, 2015
2015-36[pdf, 188KB]
Main Topic: Redacted Final RulingIssued: Friday August 21, 2015
2015-39[pdf, 177KB]
Main Topic: Redacted Final RulingIssued: Thursday October 1, 2015
2015-43[pdf, 185KB]
Main Topic: Redacted Final RulingIssued: Friday October 16, 2015
2015-44[pdf, 265KB]
Main Topic: Redacted Final RulingIssued: Wednesday October 28, 2015
2015-45[pdf, 173KB]
Main Topic: Redacted Final RulingIssued: Friday December 4, 2015
2015-49[pdf, 154KB]
Main Topic: Redacted Final RulingIssued: Tuesday November 24, 2015
2016-09[pdf, 295KB]
Main Topic: Redacted Final RulingIssued: Thursday March 10, 2016
2016-13[pdf, 219KB]
Main Topic: Redacted Final RulingIssued: Friday April 8, 2016
2016-43[pdf, 208KB]
Main Topic: Redacted Final RulingIssued: Wednesday November 30, 2016
2006-10[pdf, 188KB]
Main Topic: Redacted Final RulingIssued: Friday October 13, 2006
2008-02[pdf, 209KB]
Main Topic: Redacted Final RulingIssued: Wednesday January 9, 2008
2008-10[pdf, 233KB]
Main Topic: Redacted Final RulingIssued: Thursday March 13, 2008
2014-45[pdf, 332KB]
Main Topic: Redacted Final RulingIssued: Friday December 12, 2014
2016-45[pdf, 196KB]
Main Topic: Redacted Final RulingIssued: Wednesday December 28, 2016
2005-75[pdf, 365KB]
2006-47[pdf, 197KB]
Main Topic: Redacted Final RulingIssued: Monday June 5, 2006
2006-57[pdf, 198KB]
Main Topic: Redacted Final RulingIssued: Friday August 4, 2006
2006-82[pdf, 170KB]
Main Topic: Redacted Final RulingIssued: Thursday September 21, 2006
2006-97[pdf, 221KB]
2007-53[pdf, 291KB]
Main Topic: Redacted Final RulingIssued: Tuesday November 27, 2007
2007-54[pdf, 225KB]
2008-22[pdf, 185KB]
Main Topic: Redacted Final RulingIssued: Thursday July 10, 2008
2008-42[pdf, 204KB]
2008-45[pdf, 299KB]
Main Topic: Redacted Final RulingIssued: Friday July 18, 2008
2008-50[pdf, 201KB]
2008-52[pdf, 204KB]
Main Topic: Redacted Final RulingIssued: Friday August 1, 2008
2008-64[pdf, 182KB]
2008-67[pdf, 206KB]
Main Topic: Redacted Final RulingIssued: Wednesday September 24, 2008
2010-35[pdf, 234KB]
Main Topic: Redacted Final RulingIssued: Thursday June 3, 2010
Kentucky DOR New Markets Tax Credit Available-26JUN19.pdf[pdf, 176KB]
Main Topic: Kentucky DOR New Markets Tax Credit AvailableIssued: Wednesday June 26, 2019
Doc Type: ReleasesTax Type: 5 - Corporation Income Tax8 - Limited Liability Entity Tax32 - Insurance Tax88 - Bank Franchise Tax
NMTC, 103 KAR 15:080, July 15 2019, deadline, application
KY Chapter NATP Presentation-04DEC17.pdf[pdf, 3MB]
Main Topic: 2017 NATP PresentationIssued: Monday December 4, 2017Expires: Saturday December 4, 2021
National Association of Tax Professionals presentation slides
KY-TAM-21-01[pdf, 377KB]
Main Topic: Application of Sales and Use Tax and Property Tax to a Solar Power FacilityIssued: Wednesday April 21, 2021
Doc Type: TAMTax Type: 10 - Sales and Use Tax35 - Public Service Company Tax49 - General Real Property Tax
Solar Power
KY-TAM-18-01[pdf, 114KB]
Main Topic: Business Personal Property Tax for Communication Service and Multi-Channel Video Programming Service ProvidersIssued: Monday January 1, 2018
Doc Type: TAMTax Type: 50 - General Tangible Property Tax
composite conversion factors, fair cash value,
MAR17 Vol 36 No 3[pdf, 2MB]
Main Topic: Tax AlertIssued: Wednesday March 1, 2017
improving communications, e-filing, electronic payment, driver's license, business tax account numbers, fraud, identity theft, use tax table tax calendar
JAN17 Vol 36 No 1[pdf, 330KB]
Main Topic: Tax AlertIssued: Sunday January 1, 2017
electronic filing special edition
JAN17 Vol 36 No 2[pdf, 2MB]
tangible personal property return, nonresident withholding number, CMRS 911, sales tax seminar, identity quiz, tax calendar, income tax differences
NOV16 Vol 35 No 6[pdf, 403KB]
Main Topic: Tax AlertIssued: Tuesday November 1, 2016
business one stop, tax interest rate, corporation tax form changes, filing and processing, pension exclusion, standard deduction, estimated tax payment, mailing addresses, CMRS 911, de Minimis tangible property
SEP16 Vol 35 No 5[pdf, 483KB]
Main Topic: Tax AlertIssued: Thursday September 1, 2016
itemized deductions limitation, standard deduction, business one stop, e-file features, UK tax seminar, federal disaster area
KYBOS_Filing a Sales Tax Return (002).docx[docx, 3MB]
Main Topic: KYBOS Filing a Sales Tax ReturnIssued: Tuesday July 30, 2019Expires: Sunday July 30, 2023
Doc Type: Training Manual
KYBOS Filing a Sales Tax Return, KY One Stop,, Sales Tax Return, Sales Tax Return Filing
KYCPA Kentucky State Tax Conference-30NOV17.pdf[pdf, 3MB]
Main Topic: KYCPA State Tax Conference PresentationIssued: Thursday November 30, 2017Expires: Tuesday November 30, 2021
KYCPA state tax conference presentation slides
KyCPA State Tax Conference-05DEC19.pptx[pptx, 1MB]
Main Topic: 2019 KyCPA State Tax ConferenceIssued: Thursday December 5, 2019
Doc Type: PresentationTax Type: 998 – All Taxes
Slide deck for 2019 KyCPA State Tax Conference
KYCPA Tax Liaison Meeting-30OCT17.pdf[pdf, 1MB]
Main Topic: KYCPA Tax Liaison Meeting PresentationIssued: Monday October 30, 2017Expires: Saturday October 30, 2021
KYCPA tax liaison meeting presentation slides
KY-IL Reciprocal Agreement-28JAN71.pdf[pdf, 122KB]
Main Topic: Kentucky-Illinois Reciprocal AgreementIssued: Thursday January 28, 1971
Doc Type: AgreementTax Type: 1 - Individual Income Tax2 - Employers Withholding Tax
KY-MI Reciprocal Agreement-16FEB68.pdf[pdf, 43KB]
Main Topic: Kentucky-Michigan Reciprocal AgreementIssued: Friday February 16, 1968
KY-OH Reciprocal Agreement-07JAN72.pdf[pdf, 110KB]
Main Topic: Kentucky-Ohio Reciprocal AgreementIssued: Friday January 7, 1972
KYOS_Public_User_Guide_ManageBusiness.pdf[pdf, 7MB]
Main Topic: KYOS Public User Guide Manage Business Manual Issued: Wednesday May 1, 2019Expires: Monday May 1, 2023
Kentucky One Stop Manual, KYOS Manage Business Manual, KYSOB Puplic Manual
KYOS_Public_User_Guide_OverView.pdf[pdf, 1MB]
Main Topic: KYOS Public User GuideIssued: Wednesday May 1, 2019Expires: Monday May 1, 2023
KYOS Public User Guide, KY One Stop User Guide, One Stop User Guide, One Stop Manual
KY-PLR-19-10[docx, 1MB]
Main Topic: NMTC Private Letter RulingIssued: Tuesday November 5, 2019
Doc Type: PLR
new markets tax credit private letter ruling
KY-PLR-21-01[pdf, 250KB]
Main Topic: Application of Sales and Use Tax of Service Provided Via a SaaSIssued: Tuesday June 29, 2021
Sales and Use Tax, Software as a Service, SaaS
KY-PLR-21-02[pdf, 234KB]
Main Topic: Application of Sales and Use Tax to Sales of Flowers and Floral ArrangementsIssued: Tuesday June 22, 2021
Sales and Use Tax, flowers, floral arrangements, florists, telegraphic
KY-RP-19-01[rtf, 118KB]
Main Topic: Apportioned Trailer ExemptionIssued: Friday March 29, 2019
Doc Type: RPTax Type: 50 - General Tangible Property Tax59 - Motor Vehicle Usage Tax60 - Motor Vehicle Rental Usage Tax64 - Motor Vehicles Tax – Normal Use
KY-RP-19-02[rtf, 105KB]
Main Topic: Deferred Tax DeductionIssued: Tuesday March 26, 2019
Doc Type: RPTax Type: 5 - Corporation Income Tax
KY-RP-19-03[pdf, 1MB]
Main Topic: Administration of GuidanceIssued: Friday July 26, 2019
Doc Type: RPTax Type: 998 – All Taxes
Procedure for issuing guidance; RP, TAM, GIL, PLR
KY-RP-19-03[pdf, 172KB]
Doc Type: ReleasesTax Type: 998 – All Taxes
Press release announcing KY-RP-19-03
KY-RP-19-04 FINAL 11-9-2021.docx[docx, 59KB]
Main Topic: Duties in Taxing Omitted Real PropertyIssued: Tuesday November 9, 2021Expires: Saturday December 31, 2022
tax rates, Duties in Taxing Omitted Real Property
KY-RP-19-04[pdf, 259KB]
Status: SupersededPublication: Public
Main Topic: Duties in Taxing Omitted Real PropertyIssued: Friday November 1, 2019Expires: Saturday December 31, 2022
Doc Type: RP
Omitted property, PVA, county clerk, sheriff, tax interest rate
KY-TAM-18-03[pdf, 165KB]
Main Topic: Credit for Income Taxes Paid to Another StateIssued: Friday August 31, 2018
Doc Type: TAMTax Type: 1 - Individual Income Tax2 - Employers Withholding Tax
resident, part-year resident, nonresident, tax credit, reciprocal
KY-TAM-18-05[pdf, 123KB]
Main Topic: Sales Tax on Vegetation Management Performed on Behalf of UtilitiesIssued: Sunday July 1, 2018
Doc Type: TAMTax Type: 10 - Sales and Use Tax
landscaping, vegetation removal, electric line, utility line
KY-TAM-18-06[pdf, 180KB]
Main Topic: Deductibility of State TaxesIssued: Thursday November 1, 2018
Doc Type: TAMTax Type: 5 - Corporation Income Tax
state income tax, capital stock tax, net worth, intangible property, gross or net income
KY-TAM-18-07[pdf, 221KB]
Main Topic: Credit for Ad Valorem Tax Paid on InventoryIssued: Monday November 26, 2018
Doc Type: TAMTax Type: 1 - Individual Income Tax5 - Corporation Income Tax8 - Limited Liability Entity Tax
inventory tax credit, Schedule INV, ad valorem tax, calculator
APR14 Vol 33 No 3[pdf, 199KB]
Main Topic: Tax AlertIssued: Tuesday April 1, 2014
cost of goods sold
DEC05 Vol 24 No 6[pdf, 191KB]
Main Topic: Tax AlertIssued: Thursday December 1, 2005
office closing, standard deduction, pension exclusion, Grief tax institute, corporation account numbers, estimated tax deadlines, Form K-2, court cases, tax form requisitions
FEB07 Vol 26 No 1[pdf, 265KB]
Main Topic: Tax AlertIssued: Thursday February 1, 2007
standard deduction, family size credit, military personnel killed, itemized deductions limitation, gasoline excise tax, 2006 income tax updates, filing tips, use tax reminder, corporation tax issues, tax calendar, Kentucky and federal differences
JAN05 Vol 24 No 6[pdf, 195KB]
Main Topic: Tax AlertIssued: Saturday January 1, 2005
tax registration application, homestead exemption, gasoline excise tax, envelopes, court cases, tax calendar, index, Kentucky and federal differences, DOR concerns for practitioners, enterprise zone, web filing
JAN06 Vol 25 No 1[pdf, 179KB]
Main Topic: Tax AlertIssued: Sunday January 1, 2006
2005 tax form changes, homestead exemption, employer reporting, tax interest rate, gasoline excise tax, use tax reminder, tax calendar, index, Kentucky and federal differences
JAN08 Vol 27 No 1[pdf, 184KB]
Main Topic: Tax AlertIssued: Tuesday January 1, 2008
K-4E, LLET estimated tax payments, gasoline excise tax, use tax reminder, 2007 income tax updates and tips, military pay, filing tips, tax calendar, federal and Kentucky tax differences
JAN09 Vol 28 No 1[pdf, 298KB]
Main Topic: Tax AlertIssued: Tuesday September 1, 2009
Form K-4E, use tax reminder, 2008 tax updates, filing tips, energy credits, gasoline excise
JAN10 Vol 29 No 1[pdf, 248KB]
Main Topic: Tax AlertIssued: Friday January 1, 2010
online and mail order purchases, new home tax credit, energy credits, filing tips, Form K-4E, insurance brokers, record keeping, sales tax forms, tax calendar
JAN11 Vol 30 No 1[pdf, 258KB]
Main Topic: Tax AlertIssued: Saturday January 1, 2011
2010 tax updates, health insurance premiums, homestead exemption, exempt sales, Roth IRA, tax calendar, individual tax differences
JAN12 Vol 31 No 1[pdf, 181KB]
Main Topic: Tax AlertIssued: Sunday January 1, 2012
2011 tax changes, tax look-up tables, pass-through entities, tax calendar, individual tax differences
JAN13 Vol 32 No 1[pdf, 188KB]
Main Topic: Tax AlertIssued: Tuesday January 1, 2013
tax update, filing tips, Form 1099G, tax look-up table, tax planning institute, pass-through entities, tax calendar, tax alert index, individual tax differences
JAN14 Vol 33 No 1[pdf, 457KB]
Main Topic: Tax AlertIssued: Wednesday January 1, 2014
electronic filing, electronic estimated tax payments, cyber monday, motor fuels tax rate, estimated tax deadlines, tax calendar, income tax differences
JAN15 Vol 34 No 1[pdf, 407KB]
Main Topic: Tax AlertIssued: Thursday January 1, 2015
individual tax update, homestead exemption, withholding tax returns, multi-channel video, communications, tax calendar, individual tax differences
JAN16 Vol 35 No 1[pdf, 332KB]
Main Topic: Tax AlertIssued: Friday January 1, 2016
income tax refund, business form e-file, look-up table, tangible property return, tax calendar, federal and Kentucky tax differences
JUL05 Vol 24 No 4[pdf, 145KB]
Main Topic: Tax AlertIssued: Friday July 1, 2005
tax rate reduction, family size credit, OPV appointment, fiduciary return payments, state property tax rates, postsecondary education credits, income tax seminars, motor fuels excise tax
JUL06 Vol 25 No 4[pdf, 72KB]
Main Topic: Tax AlertIssued: Saturday July 1, 2006
tax relief small businesses, motor vehicle sales tax, gasoline excise tax, state property tax rate
JUL07 Vol 26 No 3[pdf, 137KB]
Main Topic: Tax AlertIssued: Sunday July 1, 2007
property tax rate, gasoline excise tax, delinquent debtors, HB 380, out-of-state use tax collection
JUL08 Vol 27 No 4[pdf, 168KB]
Main Topic: Tax AlertIssued: Tuesday July 1, 2008
state property tax rate, digital television converter box, ethanol and cellulosic ethanol
JUL10 Vol 29 No 3[pdf, 220KB]
Main Topic: Tax AlertIssued: Thursday July 1, 2010
Thomas Miller, SEATA, HB 2 2010, property tax rate, Form SS-4, gasoline excise tax
JUL11 Vol 30 No 3[pdf, 199KB]
Main Topic: Tax AlertIssued: Friday July 1, 2011
SEATA conference, prohibited sales tax advertising, property tax rate, gasoline excise tax
JUL12 Vol 31 No 4[pdf, 158KB]
Main Topic: Tax AlertIssued: Sunday July 1, 2012
1099, W-2, UK tax seminar, property tax rate, Blue Ribbon Commission
JUL13 Vol 32 No 4[pdf, 161KB]
Main Topic: Tax AlertIssued: Monday July 1, 2013
underpayment penalty, medical expenses, itemized deductions limitation, recycling or composting equipment application, Form 1099, correction, sales tax, tobacco excise
JUL14 Vol 33 No 4[pdf, 273KB]
Main Topic: Tax AlertIssued: Tuesday July 1, 2014
tax law changes, utility gross receipts, miscellaneous tax, property tax rate unchanged
JUL15 Vol 34 No 4[pdf, 296KB]
Main Topic: Tax AlertIssued: Wednesday July 1, 2015
Supreme Court ruling same-sex couples, corporation and LLET account number, one stop business, open records request, property tax change
JUL16 Vol 35 No 4[pdf, 362KB]
Main Topic: Tax AlertIssued: Friday July 1, 2016
tangible property tax return deadline, tax law changes, SB 129, red tape reduction
MAR05 Vol 24 No 2[pdf, 177KB]
Main Topic: Tax AlertIssued: Tuesday March 1, 2005
tax modernization, fraud detection, delinquent taxpayers, gasoline excise tax, electronic return originators, tax registration application, tax schemes, court cases, tax refund information by phone, UGRLT, foreign income taxable
MAR08 Vol 27 No 2[pdf, 113KB]
Main Topic: Tax AlertIssued: Saturday March 1, 2008
Form 10A100 changes, federal legislation, scanning information, LLET reminder, distributive share income withholding, Indiana DOR I-file
MAR09 Vol 28 No 2[pdf, 219KB]
Main Topic: Tax AlertIssued: Sunday March 1, 2009
HB 144, pass-through entities, corporation delinquencies, CAAP,
MAR12 Vol 31 No 2[pdf, 190KB]
Main Topic: Tax AlertIssued: Thursday March 1, 2012
tax relief, natural disasters, Tax Reform Commission, 1099, W-2, wage and tax statements, pass-through entities
MAR13 Vol 32 No 2[pdf, 244KB]
Main Topic: Tax AlertIssued: Friday March 1, 2013
EFT, electronic fund transfers, tax credits reminder, farmers and fishermen, gasoline excise
MAR14 Vol 33 No 2[pdf, 205KB]
Main Topic: Tax AlertIssued: Saturday March 1, 2014
common errors, individual tax payments, tax alert email
MAR15 Vol 34 No 2[pdf, 163KB]
Main Topic: Tax AlertIssued: Sunday March 1, 2015
small business tax credit, work opportunity tax credit
MAR16 Vol 35 No 2[pdf, 265KB]
Main Topic: Tax AlertIssued: Tuesday March 1, 2016
corportation and LLET electronic filing, return addresses, Form 1099G, tangible property tax return
MAY05 Vol 24 No 3[pdf, 173KB]
Main Topic: Tax AlertIssued: Sunday May 1, 2005
tax law changes, DOR reorganization, cigarette retailers, hotels, motels, lodging, court case update
MAY07 Vol 26 No 2[pdf, 227KB]
Main Topic: Tax AlertIssued: Tuesday May 1, 2007
business entities, electronic levy, health care provider tax, unitary loophole, streamlined sales tax, economic development, TIF, fire-safe cigarettes
MAY09 Vol 28 No 2[pdf, 367KB]
Main Topic: Tax AlertIssued: Friday May 1, 2009
2009 tax legislation, UGRLT, road fund taxes, retraction
MAY10 Vol 29 No 2[pdf, 165KB]
Main Topic: Tax AlertIssued: Saturday May 1, 2010
2010 legislation, electronic commerce, energy tax incentives, KREDA incentives, delinquent property tax, pari-mutuel tax, administrative regulations
MAY11 Vol 30 No 2[pdf, 184KB]
Main Topic: Tax AlertIssued: Sunday May 1, 2011
2011 tax legislation, personal property tax, updating and cancelling tax accounts, gasoline excise tax
MAY13 Vol 32 No 3[pdf, 184KB]
Main Topic: Tax AlertIssued: Wednesday May 1, 2013
tax law changes, administrative, corporation, economic development, individual, motor vehicle usage, tobacco, snuff, property, sale and use, severance
MAY15 Vol 34 No 3[pdf, 254KB]
Main Topic: Tax AlertIssued: Friday May 1, 2015
tax refund designations, innocent spouse relief, adjusted prime rate, film production credit, historic rehabilitation, property tax, metropolitan consortium credit, tangible property return
MAY12 Vol 31 No 3[pdf, 171KB]
Main Topic: Tax AlertIssued: Tuesday May 1, 2012
2012 tax law changes
NOV06 Vol 25 No 6[pdf, 255KB]
Main Topic: Tax AlertIssued: Wednesday November 1, 2006
tax interest rate, standard deduction, pension exclusion, registration application, tax institute, estimated tax deadlines, Form K-2, tax forms requisition
NOV07 Vol 26 No 5[pdf, 276KB]
Main Topic: Tax AlertIssued: Thursday November 1, 2007
LLET estimated payments, sales tax facts, HB 1, energy provisions, Form K-2, enterprise zone, tax interest rate
NOV13 Vol 32 No 6[pdf, 435KB]
Main Topic: Tax AlertIssued: Friday November 1, 2013
same-sex filing guidance, schedule A limitation, Board of Tax Appeals, non-lawyers, ad valorem tax refunds, Form 740-NP MeF, school of accountancy, tax interest rate, holidays, tax forms requisition
NOV10 Vol 29 No 5[pdf, 1MB]
Main Topic: Tax AlertIssued: Monday November 1, 2010
estimated tax deadlines, early release W-2, W-2 processing, economic incentive credits, military spouses, tax interest rate, tax forms requisition
NOV11 Vol 30 No 5[pdf, 299KB]
Main Topic: Tax AlertIssued: Tuesday November 1, 2011
website launched, standard deduction, tax payment solution, estimated tax payment deadlines, Form W-2, K-2, W-2 processing, tax interest rate, pass-through, tax forms requisition
NOV12 Vol 31 No 6[pdf, 258KB]
Main Topic: Tax AlertIssued: Thursday November 1, 2012
tax amnesty end date, tax planning institute, estimated tax deadline, tax interest rate, Form W-2, W-2 processing, recycling and composting equipment tax credit, tax forms requisition
NOV14 Vol 33 No 6[pdf, 316KB]
Main Topic: Tax AlertIssued: Saturday November 1, 2014
schedule a limitation, tax planning institute, standard deduction, tax interest rate, tax form requisition
NOV15 Vol 34 No 6[pdf, 360KB]
Main Topic: Tax AlertIssued: Sunday November 1, 2015
corporation form changes, corporation account numbers, pension exclusion, standard deduction
OCT09 Vol 28 No 3[pdf, 295KB]
Main Topic: Tax AlertIssued: Thursday October 1, 2009
2009 special session tax legislation, W-2 submission tips, standard deduction, pension exclusion, UK tax seminar
SEP06 Vol 25 No 5[pdf, 71KB]
Main Topic: Tax AlertIssued: Thursday September 1, 2005
tax registration application, court cases, Grief tax school, e-filing seminars
SEP07 Vol 26 No 4[pdf, 186KB]
Main Topic: Tax AlertIssued: Saturday September 1, 2007
electronic filing seminar, IRS e-newsletter, tax planning institute, UK tax seminar, standard deduction, pension exclusion,
SEP13 Vol 32 No 5[pdf, 170KB]
Main Topic: Tax AlertIssued: Sunday September 1, 2013
cost of goods sold, property tax rate unchanged, UK income tax seminar
SEP10 Vol 29 No 4[pdf, 245KB]
Main Topic: Tax AlertIssued: Wednesday September 1, 2010
W-2 submission tips, standard deduction, pension exclusion, governmental public facility rebate, tax planning institute, UK tax seminar
SEP11 Vol 30 No 4[pdf, 251KB]
Main Topic: Tax AlertIssued: Thursday September 1, 2011
sales tax on gift cards, 740-NP-WH-ES, tax planning institute, UK tax seminars
SEP14 Vol 33 No 5[pdf, 401KB]
Main Topic: Tax AlertIssued: Monday September 1, 2014
automated collection system, food donation credit, personal tax credits, UK tax seminars
SEP15 Vol 34 No 5[pdf, 462KB]
Main Topic: Tax AlertIssued: Tuesday September 1, 2015
standard deduction, federal disaster area; UK tax seminar
SEP12 Vol 31 No 5[pdf, 222KB]
Main Topic: Tax AlertIssued: Saturday September 1, 2012
tax amnesty program, standard deduction, draft tax forms, holidays
KY-VA Reciprocal Agreement-02SEP64.pdf[pdf, 152KB]
Main Topic: Kentucky-Virginia Reciprocal AgreementIssued: Wednesday September 2, 1964
KY-WI Reciprocal Agreement-21JUN65.pdf[pdf, 41KB]
Main Topic: Kentucky-Wisconsin Reciprocal AgreementIssued: Monday June 21, 1965
KY-WV Reciprocal Agreement-09APR65.pdf[pdf, 79KB]
Main Topic: Kentucky-West Virginia Reciprocal AgreementIssued: Friday April 9, 1965
2013-11[pdf, 243KB]
Main Topic: Redacted Final RulingIssued: Friday February 22, 2013
2013-29[pdf, 179KB]
Main Topic: Redacted Final RulingIssued: Thursday May 23, 2013
2015-18[pdf, 213KB]
Main Topic: Redacted Final RulingIssued: Thursday April 16, 2015
2015-34[pdf, 174KB]
Main Topic: Redacted Final RulingIssued: Friday September 25, 2015
2015-35[pdf, 216KB]
2015-53[pdf, 282KB]
Main Topic: Redacted Final RulingIssued: Tuesday December 15, 2015
2016-08[pdf, 172KB]
2016-15[pdf, 174KB]
Main Topic: Redacted Final RulingIssued: Monday April 25, 2016
2016-30[pdf, 218KB]
Main Topic: Redacted Final RulingIssued: Friday August 12, 2016
2004-20[pdf, 139KB]
Main Topic: Redacted Final RulingIssued: Monday May 10, 2004
2005-08[pdf, 146KB]
Main Topic: Redacted Final RulingIssued: Thursday March 3, 2005
2007-12[pdf, 151KB]
Main Topic: Redacted Final RulingIssued: Thursday April 12, 2007
2007-32[pdf, 156KB]
Main Topic: Redacted Final RulingIssued: Friday August 24, 2007
2007-33[pdf, 186KB]
2007-35[pdf, 266KB]
2007-40[pdf, 188KB]
2007-42[pdf, 183KB]
2007-45[pdf, 241KB]
Main Topic: Redacted Final RulingIssued: Tuesday September 11, 2007
2007-48[pdf, 283KB]
Main Topic: Redacted Final RulingIssued: Thursday September 13, 2007
2009-22[pdf, 152KB]
Main Topic: Redacted Final RulingIssued: Tuesday May 5, 2009
2009-58[pdf, 150KB]
2010-10[pdf, 185KB]
Main Topic: Redacted Final RulingIssued: Friday March 5, 2010