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Telecommunications Tax

Effective January 1, 2006, new sections of Kentucky Revised Statute Chapter 136 were established to levy a 3 percent excise tax on multi-channel video and audio programming services, a 2.4 percent gross revenues tax on multi-channel video and audio programming services, and a 1.3 percent gross revenues tax on telephone communications services.  The 2005 legislation also provides that local franchise fees imposed on these providers are repealed effective January 1, 2006.  The taxes imposed will be collected on one return to simplify and streamline the reporting process for affected providers.

The legislation also provides local governments a fixed amount to replace the local franchise fees and the franchise portion of the operating property for PSC property taxes that they will be losing.

The telecommunication tax is administered under Chapter 136 of the Kentucky Revised Statutes, sections 600 through 660. A link to the chapter is located on the right-hand side of this page.

Registration & Online Filing

All service providers will register with the Department of Revenue through an online registration system.

Registration Information (24K)

KY E-Tax Registration

An online filing system has been developed for filing the Telecommunication Tax Return, which will allow for the timely filing and subsequent allocation of tax payments to the state, cities, counties, school districts, special districts, and sheriffs.  Returns will be due the 20th of each month.  Larger companies may also now file via Web filing (see link on the right for additional information). 

Telecommunications Tax Forms
Local Distribution Fund Oversight Committee Policy

Within 60 days of receipt of a completed Telecommunications Tax Complaint Form, the Committee shall set a hearing date.  Pursuant to KRS 13B.050, all parties to the complaint shall receive notice of the hearing date, in the form prescribed by the statute, no less than 20 days prior to the hearing date.  The hearing shall be conducted by a Hearing Officer with a court reporter present.  Within 60 days of the court reporter's transcript being received by the Hearing Officer, not counting the date received, the Hearing Officer shall present, and the Committee shall approve or amend the Hearing Officer's Recommended Order and forward to the Commissioner for Final Ruling.  The Commissioner shall have 60 days from the date of receipt of the Recommended Order to Issue a Final Ruling.  The Final Ruling may be appealed to the Kentucky Board of Tax Appeals pursuant to KRS 131.340.

 

Local Distribution Fund Oversight Committee (221K) (Updated April 3, 2008)

Important Links
Contact DOR Staff

Please contact us if you have any questions concerning the Telecommunications Tax.

Questions can be directed to the Kentucky Department of Revenue, Division of Sales and Use Tax, Station 66, PO Box 181, Frankfort, KY 40602-0181  (502) 564-5170

 

 

E-Filing and Payment Options

E-Tax - Electronic Filing and Payment Options

 

See Also...
 

Kentucky Revised Statute that pertains to Telecommunications Tax

Chapter 136

 

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Last Updated 10/14/2011
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