Taxation

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Alcoholic beverage taxes, earmark receipts - HB 272: HFA(7)
Beer, wine, distilled spirits, restores the 9% wholesale rate - HB 272: HFA(8)
Biodiesel fuel, tax incentives for producers, blenders, retailers - HB 57
Biodiesel, tax credit for producers, blenders, and retailers - SB 31
Biological Products, remove from local property tax assessment - HB 308
Breast cancer research tax checkoff, add members to board - HB 7: HCS
Common carrier water companies, central assessment of the property of - HB 350
Compulsive gamblers awareness and treatment fund, funding mechanism, creation of - SB 186
Confirm
  • Marcus Stephen Carey, Board of Tax Appeals - SR 52
  • Nancy R. Mitchell, Board of Tax Appeals - SR 49
  • Randall G. Phillips, Board of Tax Appeals - SR 48
Corporate tax reform - HB 276
Corporations,
  • income and license tax, limit to taxable years beginning before 2006 - HB 163
County
  • occupational license fees, moratorium on changes - HB 506
  • occupational taxes, effective date - HB 116: SCA(2)
Economic development incentives, accountability and equity measures - HJR 149
Electronic
  • filing requirement, individual income tax return preparers - HB 102
  • records, standards for use of by Revenue Cabinet - HB 497
Estate tax, federal - SR 6
Exempt military pensions from income tax - SB 34
Governor's tax reform package - HB 272
Gross receipts tax, boxing and wrestling match, limitation on application of - SB 41: HFA(5)
HB 272, make technical corrections - HB 272: HCA(2)
Health care provider tax, state veterans nursing home facilities, exemption of - HB 36: HCS
Historic preservation credit, restore to original language - HB 272: SCS
Horse breeders incentive, taxes dedicated - HB 342
Income
  • tax increase to fund military health reimbursement plan - HB 252
  • tax increase, fund military health reimbursement plan - HB 252: HFA(1)
  • tax, elder care credit - HB 194
Individual, top tax rate, exempt from tax individuals at or below federal poverty level - HB 277
Insurance premium tax, determination of risk locations for - HB 31
Internal revenue code reference, update - HB 272: SCS
Junk and scrap recyclers, state tax reporting requirements of - HB 283
Limited Liability Entities, how single member entities are taxes - HB 272: SCA(1)
Local
  • government occupational license fees, crediting - HB 400, 425
  • taxation - clarification of levy changes - HB 496
Local, update Internal Revenue Code reference - HB 116
Make technical corrections relating to petitions and elections - SB 13: SFA(2)
Military
  • Family Tax Relief Act of 2003, adopt provisions of - HB 341
  • pay, exemption from income tax for members killed in action - HB 175
Ministers, exemption from occupational and license tax - HB 28
Motor
  • Fuels Tax, electronic funds transfer, allow payment - HB 494
  • Fuels Tax, financial instrument, required with application - HB 494
  • Fuels Tax, refund limited to fuel purchased after effective date of refund permit - HB 494
  • Fuels Tax, sales to federal government, limit exemption - HB 494
  • fuels taxes, grow by CPI - HB 401
Nursing
  • facility provider taxes, prohibit billing residents for - HB 313
Occupational
  • license fees, counties - SB 221
  • license fees, crediting - HB 505
  • license fees, crediting and refunds - HB 400: HCS
  • license fees, license exemption for ministers - HB 28: HCS
  • license fees, local governments, refunds and crediting - HB 400: HFA(1),(2)
Other
  • tobacco products, define to include all tobacco products except cigarettes and snuff - HB 272: HCA(1), HFA (6)
  • tobacco products, excise tax rate 7.5% - HB 272: HFA(6)
  • tobacco products, impose rate at 7.5% - HB 272: HCA(1)
Pari-mutuel tax, international horse racing event, exempt - HB 350: SCA(1); HB 497: SCA (1)
Petitions list names by precinct - SB 13: SFA(1)
Property
  • owned by other states, constitutional amendment to exempt from property tax - HB 287
  • owned by other states, constitutional amendment to exempt, from the property tax - SB 120
  • tax, collection of delinquent - SB 55: HCS
  • tax, motor vehicles, exemption of - HB 138
Prosecutorial funding, tobacco tax and fund to support - HB 487
Provider
  • tax, adjustment on new - HB 461: SCS
  • tax, exemption, nursing facility services subject to - HB 95
  • tax, facilities not accepting Medicaid reimbursement, exempt from paying - SB 62
  • tax, impose against various services - HB 461
  • tax, Medicaid managed care organization, prohibition against hold harmless for - HB 461: HCS
PVA exam administration provisions, amend - HB 510
Recall petition requirement for school taxes - SB 13: HCA(1)
Recycling
  • tax credit for equipment purchases over $1,000,000 - HB 456
Refund of taxes, procedure for requesting - HB 498
Sales
  • and use tax exemption for equine industry - HB 349
  • and use tax exemption for straw, wood shavings, and sawdust - HB 98
  • and use tax, admissions to county fairs, exempt first $50,000 in sales - HB 495: SFA(2); HB 497: SFA (1)
  • and use tax, county fair admissions, exempt in counties with population less than 30,000 - HB 495: SFA(1); HB 497: SFA (2)
  • and use tax, exempt horses - SB 58
  • and use tax, exemption for horses under 2 years of age - HB 131
  • and use tax, streamlined sales and use tax agreement, conforming - HB 495
  • and use tax, tourism attraction, 50% approved costs eligible for refund - HB 497: SCA(2)
  • and use taxes, charitable institutions, refund for - HB 128
  • and use, extend term of tourism attraction agreement granting refund to 20 years - SB 158
  • tax, delete provisions subjecting alcohol sales to - HB 272: HFA(5)
  • tax, farm exemption, horse farmers subject to - SB 174
Snuff, impose rate at 5 cents per unit - HB 272: HCA(1)
Subdivision road districts - HB 312
Tax
  • exemption, National Guard or Reserve, active duty pay - HB 344
  • increment financing - SB 38: HCS
  • increment financing, sports facilities - HB 516
  • lien collection fees - SB 55: SFA(1)
  • liens, interest computation on - SB 55: SFA(2)
  • Modernization Bill - HB 272: FCCR
Tobacco warehouses, tax credits, eligibility for - HB 428
Tobacco, impose tax on roll-your own - HB 111
Tourism
  • development tax credits for parks, expand - HB 497: FCCR
U drive it tax receipts, portion of towards new county clerk motor vehicle registration fund - HB 300
Uninhabited territory, striking by city of - SB 94
Utility gross receipts license tax, electronic returns - HB 497
Veterans nursing homes, exemption from provider tax - HB 36
Water transportation companies, central assessment of - HB 350: SCS(1),(2)
Writing
  • portfolios, delete from accountability system - HB 272: HFA(2)

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