Downloadable materials | KENTUCKY

Click below to download printable one-pagers explaining Kentucky's existing onerous system for taxing heavy equipment rentals (PDF documents will open in new page).


Kentucky is at a disadvantage both regionally and nationally due to its heavy equipment rental tax system. Download a comparison to other states here. (Last updated November 2018.)


The National Conference of State Legislatures adopted a best practices document in January 2016 urging states to repeal or replace tangible personal property and inventory taxes. 


The American Legislative Exchange Council's Tax and Fiscal Policy Task Force adopted a resolution in July 2016 in favor of tangible personal property tax repeal.