Kentucky Department of Revenue

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The Kentucky Department of Revenue is part of the Kentucky Finance and Administration Cabinet, which is comprised of six different branches:

  • Office of Processing and Enforcement;
  • Office of Property Valuation;
  • Office of Sales and Excise Taxes;
  • Office of Income Taxation;
  • Office of Field Operations; and
  • Office of Legal Services for Revenue

The DOR's mission is to administer the state's tax laws and tax revenue fairly, efficiently, and courteously. It strives to offer unparalleled service and maintain unquestionable professional and ethical behavior.

The Office of Field Operations helps the DOR administer tax laws and collect and administer tax revenue. It maintains approximately 200 employees in 10 Taxpayer Service Centers: in Ashland, Bowling Green, Central Kentucky, Corbin, Louisville, Northern Kentucky, Owensboro, Paducah, Hopkinsville, and Pikeville. The main office is in Frankfort. Taxes collected include, but are not limited to:

  • income tax, Individual and business; ,
  • property tax;
  • sales tax;
  • use tax; and
  • withholding tax;

The department employs a taxpayer ombudsman--an "advocate for Kentucky taxpayers"--whose mission is to instill confidence and integrity in the administration of Kentucky's tax laws. The ombudsman upholds the "Taxpayer's Bill of Rights," and attempts to resolve problems in a fair, professional, and impartial manner.

The Field Compliance Program focuses on taxpayer education--helping taxpayers understand the law and comply with it. It assists with income tax filing and provides temporary sales tax permits for transient vendors.

The Audit Program helps ensure that all businesses are treated equitably and fairly. It conducts audits both within the state of Kentucky and across the country, as needed. Audits focus on such areas as sales and use tax and corporate income tax. The Division of Collections ensures that taxes are paid in full and in a timely manner.

Kentucky has been a full member of Streamlined Sales Tax since 2005.

Kentucky Exemption Certificates

Kentucky allows taxable goods and services to be purchased tax-free provided the buyer provides the seller with a valid exemption certificate for the transaction.

The Kentucky Department of Revenue website provides a section with Current Year Sales & Use Tax Forms. There is a long list of exemption forms available for download. For example, Kentucky provides a specific form for the purchase of water used in raising equine, and another for alcohol production facilities. Perusing state exemption forms is a good way to learn about a state's industry.

Since Kentucky is an SST state, the Streamlined Sales and Use Tax Certificate of Exemption may be valid.

Create an exemption certificate for any state, including Kentucky, with Avalara CertExpress.

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