For the latest news and updates on Kentucky state and local tax

September 9, 2022

Kentucky Adds 35 New Services To Impose Sales and Use Tax On

Authored by: Jessie Racioppi and Courtney Easterday, MSA

Thirty-five new services will be subject to sales and use tax in Kentucky, effective January 1, 2023. Some of the major services added to the list include photography services, marketing services, telemarketing services, website design and development services, website hosting services, process server services, prewritten computer software access services, executive employee recruitment services, and private investigation services. For the full list of specifically enumerated services that will become taxable on January 1, 2023 see Kentucky House Bill 8. If you have questions about whether your business’ services are subject to sales tax, please contact a member of Withum’s SALT Team.

September 10, 2021

Kentucky – Extension for Hurricane Ida Victims

The Kentucky Department of Revenue (DOR) announced the state will honor the recent Internal Revenue Service (IRS) special tax relief for individual or business taxpayers qualifying for assistance due to the effects of Hurricane Ida within designated Federal Emergency Management Agency (FEMA) disaster zones. This declaration allows for taxpayers who reside or have a business in the disaster area with certain tax-filing and tax-payment deadlines falling on or after August 26, 2021, to be postponed to January 3, 2022. This includes the filing and paying of tax due for the extended deadline for 2020 individual income tax returns due on October 15, 2021, and the normal deadline for income tax quarterly payments due on September 15, 2021. The tax types that qualify for this relief include individual income tax, corporate income tax, income tax withholdings, and limited liability entity tax. Late filing and penalties will be waived for those affected taxpayers seeking relief and taxpayers have been advised to file the forms with large, red letters stating “Hurricane Ida Relief” in the top margin. The extension to file and pay taxes does not apply to sales tax and other tax types however, taxpayers may contact the DOR to request an extension or waiver of penalties if affected by disaster-related delays.

March 23, 2021

Kentucky Update on Extension of Filing Deadline

The 2020 Kentucky individual income tax filing deadline is extended until May 17, 2021. This extension follows the income tax relief provisions issued March 17 by the federal Internal Revenue Service in response to delays and disruptions caused by the ongoing response to the novel coronavirus worldwide health pandemic. Individual taxpayers can also postpone Kentucky individual income tax payments for the 2020 tax year due on April 15, 2021, to May 17, 2021, without penalties and interest, regardless of the amount owed. This postponement applies only to individual taxpayers. Penalties, interest and additions to tax will begin to accrue on any remaining unpaid balances as of May 17, 2021. Individual taxpayers will automatically avoid interest and penalties on the taxes paid by May 17. This relief does not apply to 2021 estimated tax payments that are due on April 15, 2021. Kentucky’s tax filing relief does not apply to corporation income tax, limited liability entity tax, withholding tax, sales and use tax, or other types of state taxes. ( Kentucky Individual Income Tax Return Filing Deadline Extended to May 17, 03/18/2021 .)

April 1, 2020

Individual and Corporate Deadline

The individual income and corporate tax return filing and payment deadline has been extended to July 15, 2020.

Disclaimer: Please note this is the information that is readily available at this time, it is subject to change so please consult your Withum tax advisor.