For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Refundable sales and use tax credit

KRS 139.512
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
139.512. Refundable sales and use tax credit Notwithstanding any other provision of this chapter or KRS 134.580, a refundable sales and use tax credit may be allowed under KRS 141.389 related to the distilled spirits income tax credit. Effective: March 31, 2023 History: Created 2023 Ky. Acts ch. 148, sec. 10, effective March 31, 2023.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53598Fetched: 10/20/2026

Starting a business in Kentucky? Kentucky LLC guide: costs and requirements