Kentucky – Use Tax Notification Requirement

SALT Report 3238 – Effective July 1, 2013, out of state retailers who expect more than $100,000 in gross annual sales to Kentucky residents, must notify customers that use tax is due.  The notification must be posted on the retailer’s Continue reading Kentucky – Use Tax Notification Requirement

Kentucky – Motion Picture Production Company Form Released

SALT Report 3074 – The Kentucky Department of Revenue recently revised Form 51A240 – Motion Picture Production Company Expenditure Report. The form is used to claim the credit for sales and use taxes paid on qualified purchases made by pre-qualified Continue reading Kentucky – Motion Picture Production Company Form Released

Kentucky – Remote Seller Notice Requirement in Effect

SALT Report 3058 – The Kentucky Department of Revenue issued a reminder for out-of-state retailers who are not required to collect Kentucky sales and use tax. Under the provisions of KRS 139.450 out of state retailers who make more than Continue reading Kentucky – Remote Seller Notice Requirement in Effect

Kentucky – Newsletter Addresses Recently Enacted Sales and Use Tax Legislation

SALT Report 2572 – The June 2013 issue of Kentucky Sales Tax Facts, the Department of Revenue’s monthly newsletter, addresses sales and use tax legislation that was recently passed or enacted in the state. Vendor Compensation The newsletter provides guidance Continue reading Kentucky – Newsletter Addresses Recently Enacted Sales and Use Tax Legislation

Kentucky – Exemption for Liquefied Petroleum Gas Amended

SALT Report 2356 – On April 4, 2013 the Kentucky Governor signed Legislation that amends the exemption for clean and alternative transportation fuels. House Bill 212 provides that the excise tax on liquefied petroleum gas (LPG) will not be collected Continue reading Kentucky – Exemption for Liquefied Petroleum Gas Amended

Kentucky – Remote Seller Notice Requirement and Vendor Compensation Modifications

SALT Report 2354 – Kentucky Governor Steve Beshear has signed into law a bill that makes several changes to the state’s sales and use tax laws. Remote Seller Use Tax Notice Requirement The Bill requires out-of-state retailers who are not Continue reading Kentucky – Remote Seller Notice Requirement and Vendor Compensation Modifications

Kentucky – Department of Revenue Authorized to Collect Local Government Debts

SALT Report 2294 – Due to recently passed legislation, the Kentucky Department of Revenue has been authorized to collect any debts referred to them by a local government. The legislation defines debts as any amount certified due and owing to Continue reading Kentucky – Department of Revenue Authorized to Collect Local Government Debts

Kentucky – Constitutional Amendment to Allow Local Option Sales Tax

1/22/2013 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 … Continue reading Kentucky – Constitutional Amendment to Allow Local Option Sales Tax

Kentucky – Commission on Tax Reform Recommends New Taxes

SALT Report 1986 – On December 17, 2007 the Kentucky Blue Ribbon Commission on Tax Reform issued their findings and recommendations to Governor Beshear. The Commission’s primary focus was on reforming the state’s tax code to make Kentucky more bus… Continue reading Kentucky – Commission on Tax Reform Recommends New Taxes