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KY
Kentucky Enterprise Initiative Act
Refunds Kentucky sales and use tax for approved companies buying eligible construction materials and equipment.
About this program
The Kentucky Enterprise Initiative Act provides a refund of Kentucky sales and use tax paid by approved companies for eligible building and construction materials permanently incorporated into real property improvements and for eligible equipment used for research and development, data processing, or flight simulation. Companies must receive KEDFA approval before claiming refunds.
Eligibility
Eligible applicants are companies with approved Kentucky projects that purchase eligible construction materials or equipment for research and development, data processing, or flight simulation purposes.
Requirements
- Company must receive KEDFA approval for the project before claiming refunds.
- Purchases must be eligible construction materials or qualifying equipment.
- Construction materials must be permanently incorporated into real property improvements.