Kentucky sales tax relief declaration
by August 10, 2022
Please note: This blog was originally published in 2022. It’s since been updated for accuracy and comprehensiveness.
In response to the 2022 natural flooding disaster in Kentucky, the state announced a 30-day extension for filing of sales tax returns for all counties within the federal relief declaration. This extends to waive all penalties for late filings. For more information on this extension, visit the Kentucky Department of Revenue website. Taxpayers seeking extensions for sales and use taxes should contact the Sales and Use Tax Division at (502) 564-5170.
In addition, the declaration includes a section allowing a refund of Kentucky sales and use tax that was paid on any building materials permanently installed in order to repair damage done in the FEMA-designated counties. These counties include: Anderson, Boyd, Breathitt, Clark, Clay, Estill, Fayette, Floyd, Franklin, Greenup, Jackson, Jessamine, Johnson, Knott, Laurel, Lawrence, Lee, Leslie, Letcher, Lincoln, Madison, Magoffin, Martin, Morgan, Owsley, Perry, Powell, Pulaski, Rockcastle, Warren, and Woodford. This list is subject to grow based on FEMA assessments.
In order to be eligible for refunds, the original purchase date must be on or after the date of the federal disaster declaration, and can be made up to three years from the federal disaster date. More information on this can be found on the Kentucky Department of Revenue’s website, or in the frequently asked questions document here. Taxpayers in need of more assistance may call 502-564-5170 and select Option 1.
