SALT Report 1377 – The Kentucky Department of Revenue has released a Look Up Table that provides help when calculating the 6% use tax owed on purchases made from out-of-state retailers. The Look-Up Table provides an option to report estimated use tax that is owed for all retail purchases. The table is based on the reported Kentucky adjusted gross income and may be used when receipts are not available to calculate the actual unpaid use tax liability.
The table is included in the 2011 income tax instructions Form 42A740 (I).
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