Kentucky – Constitutional Amendment to Allow Local Option Sales Tax


SALT Report 2068 – The Kentucky Senate submitted a Bill that is currently pending in committee. The Bill, SB 30, proposes to create a new section of the Kentucky Constitution to require the General Assembly to enact laws to allow cities and counties or any combination of cities or counties to impose a sales and use tax and to establish rules regarding the imposition of a sales and use tax by these cities and counties.

The Bill is in response to an opinion issued by the Kentucky Attorney General which states that a local option sales tax cannot be enacted without a constitutional amendment.

For Further Information:

Kentucky Attorney General – Opinion Number 13-001

Kentucky Senate – SB 30