Tax

Local tax emerging trends

CONTACT: Kimberly Lindsey Communications Director 502-266-5272 klindsey@kycpa.org   For immediate release April 28, 2026   Issues with payment processing when submitting payment for PTET LOUISVILLE, KY — There have been issues with payment processing when submitting payment for PTET. Some KyCPA members have reported clients that have ended up with duplicate payments, which has caused

Local tax emerging trends

Big questions in Kentucky tax cases By Mark A. Loyd, JD, CPA Kentucky Courts have recently been considering several questions that Kentucky taxpayers may find interesting. Does Kentucky sales tax apply to salads made in bulk for sale as food items? Hale, Inc. d/b/a Lotsa Pasta makes in bulk and packages food items like salads

Equal Protection for Kentucky Real Property Taxes By Mark A. Loyd, JD, CPA Equal protection in real property tax matters – a lot to all Kentucky taxpayers. Imagine that property you lease and on which you are required to pay the property taxes is assessed at double or triple the assessment value of nearby similar

Kentucky’s local restaurant taxes By Mark A. Loyd, JD, CPA Kentucky cities derive their taxing authority from the General Assembly, which can classify cities and treat them differently. The City of Hazard challenged KRS 91A.400, which authorizes a limited number of smaller cities to impose restaurant taxes, because the City wants to levy a restaurant