Disaster Assistance
Businesses and individuals impacted by severe storms, tornadoes, straight-line winds and flooding that started on Feb. 29, 2012, in Kentucky may qualify for special tax relief and extension of certain tax deadlines. For more information, click here.
Disaster Relief Sales and Use Tax Legislation
On April 16, 2012, Gov. Beshear signed into law the provisions of House Bill 255 which provide a refund of sales and use tax paid for building materials permanently installed in the repair or replacement of buildings damaged in counties covered under a federal disaster relief declaration. The legislation is retroactive to provide tax relief for property owners in the 23 disaster counties affected by the storms in late February and early March of 2012.
The Kentucky Department of Revenue is working on an emergency administrative regulation to provide additional guidance on the sales and use tax refund process, so please continue monitoring this website for updates.
Telephone assistance is available at 502-564-5170 (Option 1).
Also, applicable forms for property owners who have completed repairs or reconstruction of buildings damaged or destroyed in the disaster areas are available at the link below:
http://revenue.ky.gov/forms/cursalefrm.htm
For answers to Frequently Asked Questions, click here.
2012 Tax Filing Deadline Reminder
The 2012 deadline for filing Individual Income Tax returns is Tuesday, April 17 due to Emancipation Day. All valid six-month extensions filed on or before April 17, 2012 will likewise extend the due date for filing a 2011 calendar year income tax return to Oct.15, 2012.
Doing Business in Kentucky
For general information about starting or operating a business in the Commonwealth, visit the Kentucky One Stop Business Portal.
Free Electronic Filing
The Kentucky Department of Revenue has again partnered with the tax software community to provide free electronic filing of your 2011 federal and Kentucky returns.
The Kentucky Free File Alliance is an agreement between the Kentucky Department of Revenue and several software companies to provide free online services for qualified Kentucky taxpayers. Any software company may participate in the alliance. Each company determines its own free filing offer
Please click on the Kentucky Free File Alliance logo below for more information about the free file offers for year 2011, as well as a listing of all approved tax software for do it yourself online tax preparation.
Use Tax Look-Up Table to Assist Taxpayers in Reporting Untaxed Retail Purchases
The Kentucky Department of Revenue is offering Kentuckians another tool in the 2011 Income Tax Instructions to calculate the 6 percent use tax owed on purchases made from out-of-state retailers. Included in the instructions for calendar year 2011 is a new Use Tax Look-Up Table that allows individuals to estimate use tax owed on their total annual purchases from out-of-state retailers.
Recent statistics on 2011 holiday retail sales confirm that more and more consumers are establishing a tax liability for themselves through increased use of online shopping. Internet sales during November and December increased at more than three times the rate of traditional brick and mortar stores.
When a web-based retailer or any out-of- state retailer does not collect the 6 percent Kentucky sales and use tax, the consumer is responsible for reporting and paying use tax on those untaxed purchases, in accordance with KRS 139.330. The easiest way for the individual consumer to report and pay the use tax is on the state income tax return.
The Look-Up Table provides an option to report estimated use tax owed on retail purchases based upon Kentucky adjusted gross income when receipts are not readily available to calculate the actual unpaid use tax liability.
As the popularity of web-based and mobile e-commerce continues to increase, the liability of purchasers for payment of the 6 percent Kentucky use tax also increases. Kentucky consumers are required report use tax on their individual income tax returns to accurately reflect their tax liability, and to ensure that our Kentucky-based retailers are not unfairly undercut by competing out-of-state retailers that fail to collect the tax on taxable products delivered into Kentucky.
For questions or further assistance on sales and use tax matters, contact the Kentucky Department of Revenue at 502-564-5170.
Mail Address for General Correspondence
The Kentucky Department of Revenue no longer has offices at the 100, 200 Fair Oaks Lane or 1266 Louisville Road locations. Please use the address specified on your Revenue document(s) or send general correspondence to the below address:
Kentucky Department of Revenue
501 High Street
Frankfort, KY 40601-2103
Annual Adjustment of Tax Interest Rate Set for 2012
Pursuant to KRS 131.183, the 2012 tax interest rate has been set at 4 percent .The rate charged by the Kentucky Department of Revenue on unpaid taxes is 6 percent . When interest is due on a refund, the rate shall be 2 percent.
This rate, effective Jan. 1, 2012, is based on the prime interest rate charged by Kentucky banks during the month of October 2011. A recent survey of Kentucky banks revealed that the average prime interest rate in October was 3.69 percent. Pursuant to KRS 131.183(1)(c), the average prime rate is rounded to the nearest whole percent which is 4 percent.
Tax Assistance Resources
For specific tax questions, call (502) 564-4581.
E-Payment Options
E-File & E-Payment Options.
County Information
County Information links to an interactive map that directs you to each of Kentucky's 120 counties. Find address, phone, fax, email & Web site information on each county's PVA, Sheriff, Clerk, Attorney and Judge Executive.
