us-ky/regs
Chapter 1 — General Administration
- 1:010 Protests
- 1:040 Waiver of penalties
- 1:051E Repeal of 103 KAR 1:050
- 1:060 Electronic fund transfer
- 1:070 Uniform collection procedures
- 1:092 General administration policies and circulars
- 1:120 Employee access to Federal Tax Information (FTI)
- 1:130 Taxation of federal and certain nonfederal obligations
- 1:150 Electronic data match and levy procedures
- 1:160 Mandatory electronic filing and payment requirements
Chapter 2 — Inheritance Tax
Chapter 3 — Forms
Chapter 5 — Ad Valorem Tax; Administration
- 5:160 Property valuation administrator office employees: payment of leave upon separation
- 5:180 Procedures for sale of certificates of delinquency by county clerks
- 5:190 State registration requirements and application process for purchasing certificates of delinquency; fees; and definitions for related entities and related interests
- 5:220 Installment payment plan guidelines for third party purchasers of certificates of delinquency
- 5:230 Information to be provided by the sheriff when transferring delinquent property tax bills to the county clerk
Chapter 8 — Ad Valorem Tax; State Assessment
- 8:090 Classification of property; public service corporations
- 8:110 Apportioned vehicles
- 8:130 Ad valorem taxation of machinery actually engaged in the manufacturing of coal, crushed stone, sand, gravel and hot mix asphalt
- 8:160 Valuation of municipal solid waste landfill facilities
- 8:170 Pollution control facilities exemption
Chapter 15 — Income Tax; General Administration
Chapter 16 — Income Tax; Corporations
- 16:060 Income classification; apportionable and non-apportionable
- 16:090 Apportionment; payroll factor
- 16:200 Consolidated Kentucky corporation income tax return
- 16:230 Intangible expenses, intangible interest expense, and management fees
- 16:240 Nexus standard for corporations and pass-through entities
- 16:250 Net operating loss computation and deduction for corporations
- 16:270 Apportionment; receipts factor
- 16:290 Apportionment; property factor
- 16:320 Claim of right doctrine
- 16:330 Apportionment and allocation; alternative apportionment; separate accounting
- 16:340 Completed contract method
- 16:352 Corporation income taxes policies and circulars
- 16:370 Corporation income tax treatment of foreign sales corporations and domestic international sales corporations
- 16:400 Combined Unitary Kentucky corporation income tax return
Chapter 17 — Income Tax; Individual
Chapter 18 — Income Tax; Withholding
- 18:010 Employers required to withhold
- 18:020 Withholding return adjustment
- 18:050 Withholding statements
- 18:060 Miscellaneous payroll period
- 18:070 Supplemental wages and other payments subject to withholding
- 18:090 Payroll records
- 18:110 Voluntary withholding
- 18:120 Security for compliance; bonds
- 18:150 Employer's withholding reporting requirements
- 18:172 Withholding tax circulars
- 18:180 Kentucky economic development acts wage assessment
Chapter 19 — Income Tax; Miscellaneous
Chapter 25 — Sales and Use Tax; Registration and Collection
Chapter 26 — Sales and Use Tax; Service and Professional Occupations
- 26:010 Nontaxable service enterprises
- 26:030 Optometrists, oculists, and opticians
- 26:050 Common carriers
- 26:070 Contractors
- 26:080 Dentists and dental laboratories
- 26:090 Veterinarians and pet care service providers
- 26:100 Industrial laundry and linen supply services
- 26:110 Motor carrier repair and replacement parts
- 26:120 Advertising agencies
- 26:131 Landscaping services
Chapter 27 — Sales and Use Tax; Miscellaneous Retailer Occupations
- 27:020 Blueprints and copies
- 27:030 Brokers, lienors and fiduciaries
- 27:040 Finance companies
- 27:050 Sourcing of retail sales by florists
- 27:080 Meals served by railroads, airlines, and other transportation companies
- 27:100 Motor vehicles, manufactured homes, mobile homes, and trailers
- 27:120 Photographers, photo finishers, and x-ray labs
- 27:130 Printing and related industries
- 27:140 Publishers of newspapers, magazines and periodicals
- 27:150 Repairers and reconditioners of tangible personal property
- 27:180 Vending machines
- 27:220 Restaurant transactions
- 27:230 Motor vehicle body shops
- 27:240 Reporting of sales tax relating to equine breeding fees
Chapter 28 — Sales and Use Tax; Miscellaneous Retail Transactions
Chapter 30 — Sales and Use Tax; General Exemptions
- 30:091 Sales to farmers
- 30:120 Machinery for new and expanded industry
- 30:140 Energy and energy-producing fuels
- 30:160 Natural gas; by-product gases and fuels
- 30:170 Containers, wrapping, and packing materials
- 30:190 Interstate and foreign commerce
- 30:230E Electricity and natural gas purchased by educational, charitable and religious institutions
- 30:235 Sales to the federal government
- 30:250 Property used in the publication of newspapers
- 30:270 Oil and gas extraction machinery
- 30:280 Sales to water haulers
- 30:290 Security lighting
Chapter 31 — Sales and Use Tax; Administration and Accounting
- 31:011 Methods of accounting for and remitting tax
- 31:020 Records
- 31:030 Direct pay authorization
- 31:050 Returned merchandise
- 31:080 Coupons or redemption certificates
- 31:090 Tax-paid purchases resold
- 31:102 Rebate for a governmental public facility
- 31:111 Sales and purchases for resale
- 31:170 Disaster Area Relief Sales and Use Tax Refunds
- 31:180 Signature project refunds on construction costs
- 31:190 Alternative fuel, gasification, and renewable energy facility refunds on construction costs
- 31:200 Energy efficiency projects
Chapter 35 — Severance Tax
Chapter 40 — Selective Excise Tax; Alcoholic Beverages
Chapter 41 — Selective Excise Tax; Cigarettes
- 41:040 Cigarette vending machine operators
- 41:090 Evidence of tax payment
- 41:100 Segregation of cigarettes
- 41:110 Sample of cigarettes
- 41:120 Retention of records
- 41:130 Elimination of cigarette tax indicia
- 41:140 Circular relating to cigarette licenses and taxes
- 41:150 Cigarette subjobber licenses
- 41:160 Unstamped cigarettes damaged in transit
- 41:220 Applications, stamp orders, returns, reports, and statements to be filed electronically -- waiver
Chapter 43 — Selective Excise Tax; Motor Fuels
- 43:010 Accountable Losses
- 43:310 Subjobber issuance of refund invoices
- 43:320 Policies and circulars relating to motor fuels taxes
- 43:330 Measurement of compressed natural gas (CNG) and liquefied natural gas (LNG) in gallons
- 43:340E Excise taxes on gasoline and special fuels; average wholesale price of gasoline and annual survey value
- 43:341E Excise taxes on gasoline and special fuels; average wholesale price of gasoline and annual survey value