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The Kentucky Department of Revenue ("DOR") issues various forms of guidance in order to provide the public with reliable information regarding the position DOR may take when confronted with a question concerning the applicability of a tax law or regulation. This guidance is issued in order to help taxpayers understand DOR's opinions concerning tax liability matters and to help ensure consistent application of the tax laws and regulations by all DOR employees.  The DOR issues guidance referred to as: 

  • General Information Letter
  • Revenue Procedure  
  • Private Letter Ruling
  • ​Technical Advice Memorandum

*Full definitions and descriptions of the above types of guidance are provided in KY-RP-17-01 posted below.


General Information Letters

KY-GIL-18-01
Corporation Income Tax Nexus for Leased Airplanes


Revenue Procedures

KY-RP-17-01
Administration of Guidance


Technical Advice Memorandums (TAMs)

TAM 18-01
​Conversion Factors for Communication and Video Programming Service Providers
TAM 18-02
Kentucky's Treatment of Global Intangible Low-Taxed Income
TAM-18-03
​Credit for Income Tax Paid to Another State
TAM-18-04
Credit for Ad Valorem Tax Paid on Inventory
TAM-18-05
​Application of Sales Tax to Vegetation Management Performed on Behalf of Utilities


Requests For Guidance

Requests for the guidance should be in writing and submitted to:

Kentucky Department of Revenue 
Attn: Office of Tax Policy & Regulation 
501 High St., Mail Station 1 
Frankfort, KY 40601

Alternatively, a request may be sent to DORtaxpolicy@ky.gov


Note 1:  The DOR promulgates binding rules through regulations issued in accordance with KRS Chapter 13A. Also, the DOR announces general statements of position through guidance which are not regulations and do not have the force or effect of law. Guidance is issued at the Commissioner's discretion pursuant to KRS 131.130(8).

Note 2: Guidance, which consists of Technical Advice Memorandums ("TAM"), Revenue Procedures ("RP"), Private Letter Rulings ("PLR"), and General Information Letters ("GIL"), remains in effect unless withdrawn, superseded, or modified by a change in statute, regulation, case law, or other DOR guidance. If applicable, guidance will state on its face that it is being issued to supersede or modify an existing guidance, and the guidance being revoked or modified will also be identified.

Note 3: Guidance does not constitute a final ruling, order or determination of the DOR. Therefore, DOR guidance cannot be appealed to the Kentucky Claims Commission, Tax Appeals.  Also, a taxpayer may not file a protest based on issuance of DOR guidance. If a taxpayer disagrees with DOR guidance, he or she may file a return contrary to the DOR guidance and may either seek a refund for any overpayment or may protest an assessment issued by the DOR as a result of the filing pursuant to KRS 131.110.

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