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Taxation! Where the pennies come from

The 2018 General Assembly is almost over. Two days left, April 13 and 14 are reserved to override any possible veto of budget by the Governor.

The losers far outnumber the winners in the race for more state revenue.


Million dollar horse farms, bourbon and whisky distillers, manufacturing products produced in Kentucky (think automobile manufacturers), Attorneys, accountants, hospitals and bankers. Language in the budget gave them special protection from new tax increases.


  • Small personal service businesses will see a 6 % tax on their services. The state is hopes to raise $436 million in revenue. Another $245 million dollars is targeted at cigarette smokers.
  • Kentucky's 6 percent sales tax would apply to these services:
  • Golf courses and country club
  • Landscaping services, including but not limited to: lawn care and maintenance services; tree trimming, pruning, or removal services; landscape design and installation services; landscape care and maintenance services; and snow plowing or removal services.
  • Fitness and recreational sports centers.
  • Indoor skin tanning services, including but not limited to tanning booth or tanning bed services and spray-tanning services.
  • Limousine services, if a driver is provided
  • Non-medical diet and weight-reducing services
  • Janitorial services, including but not limited to residential and commercial cleaning services, and carpet, upholstery, and window-cleaning services.
  • Small animal veterinary services, excluding veterinary services for equine, cattle, swine, sheep, goats, llamas, alpacas, flightless birds, buffalo, and hoofed animals like deer.
  • Pet care services, including but not limited to grooming and boarding services, pet-sitting services, and pet obedience training services.
  • Overnight trailer campgrounds.
  • Bowling centers.
  • Industrial laundry services, including but not limited to industrial uniform supply services, protective apparel supply services, and industrial mat and rug supply services.
  • Non-coin-operated laundry and dry cleaning services.
  • Linen supply services, including but not limited to table and bed linen supply services and non-industrial uniform supply services.
  • Labor and services for certain repair, installation and maintenance of personal property, such as cars.
  • Pollution-control facilities.
  • Extended warranty services.

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