Kentuckians Included in the Federal Disaster Declaration for Individual Assistance are Eligible for a Refund of Kentucky Sales Tax

Kentuckians included in the federal disaster declaration for individual assistance, which are Breathitt, Clay, Floyd, Knott, Letcher, Perry and Pike Counties, are eligible for  refund of Kentucky sales and use tax paid on the purchase of building materials.

The building materials must be used to permanently install to repair or replace structures damaged by flooding. The sales tax refunds are good up to $6,000 in tax per building for purchases made on or after the date of the disaster declaration for individual relief.

After the repairs or replacement construction is completed, Applicants have three years from the date of the federal disaster declaration to submit a refund claim to the Kentucky Department of Revenue.

Property owners who are interested should visit the Kentucky Department of Revenue’s website at revenue.ky.gov to learn more about how to apply for a sales tax refund.

Anyone in need of more personalized assistance may also call 502-564-5170 and select Option 1 to speak to a member of the Revenue staff.