Community Information - TAX & LICENSE

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KentuckyTaxes
Personal State Income Tax

Kentucky imposes a tax on personal income, using the adjusted gross income reported on the federal income tax return minus allowable credits and deductions. A low-income tax credit on a graduated scale is also available to qualifying taxpayers whose adjusted gross income falls beneath specified limits. The current rates of state personal income tax on net income are as follows:

First $3,000                   2%
Next $1,000                   3%
Next $1,000                   4%
Next $3,000                   5%
In excess of $8000         $6%

For more information on the complete tax structure used by the Commonwealth of Kentucky , or for answers to your specific questions, contact:

Kentucky Department of Revenue
502-564-4581
http://revenue.ky.gov

Louisville Service Center
620 South Third Street
Louisville, KY
502-595-4512

Sales and Use Tax

Kentucky imposes a state sales and use tax of 6 percent, with no local sales taxes. The major exemptions include raw materials of manufacturers, manufacturing machinery, pollution control equipment, residential utilities, prescription medicines, specified medical supplies, prosthetic devices, physical aids, motor fuels, and items for resale. Use taxes are due on all items purchased outside of Kentucky like catalog or Internet orders where tax has not already been paid.

Inheritance & Estate Tax

Taxes are based on the value of transferred property as well as the relationship of the beneficiary to the decedent. The estate tax is equal to the amount by which the credit for state death taxes exceeds the Kentucky inheritance tax.

Property Tax

Property tax is levied on fair cash value of all real, tangible, or intangible property unless exempt. All locally taxed property is subject to county and school district taxes, and property inside city limits may also be subject to city property tax. Special local jurisdictions like fire protection, watershed, and sanitation districts often levy taxes in
their operating areas. For more information or answers to questions, contact your local county government offices or the Kentucky Revenue Cabinet.

Kentucky Revenue Cabinet
502-564-4581
http://revenue.ky.gov

Indiana Taxes

The state of Indiana relies on a number of taxes to generate revenue and provide quality services for all residents. In addition to the state income tax, some counties impose either a county option tax or county income tax on residents and nonresidents whose principal place of employment is within the county. The county may impose an economic development tax. In addition to the following list of state taxes, Indiana imposes a number of miscellaneous or special taxes. For complete information on taxes in Indiana , contact:

Indiana Department of Revenue
317-233-4018
www.in.gov/dor

Clarksville District Revenue Office
1446 Horn Street
Clarksville, IN
812-282-7729

Frequently Called Numbers
Fax Forms
317-233-2329

Forms by Phone

317-615-2581

Income Tax
317-232-2240

Estate & Inheritance Tax
317-232-2154

Sales & Use Tax
317-233-4015

Vehicle Excise Tax
317-232-5267

Personal State Income Tax
Indiana imposes a rate of 3.4 percent on the federal adjusted gross income, minus any applicable credits and deductions.

Sales and Use Tax
The state imposes a 6.0 percent tax on retail sales, public utility services, and some renter transactions.

Estate Tax
Taxes are based on the difference between the state death tax credit allowed at the federal level and the amount paid in state inheritance tax.

Property Tax
Property taxes are the primary source of revenue for local governments in Indiana . The taxpayer owes the government the tax rate multiplied by the assessed value of the property. The state government collects a very small part of the property tax, at a rate of one cent per $100 assessed value. The property tax is administered on the state level by the Board of Tax Commissioners or the State Department of Local Government Finance, and on the local level by the county and township assessors. For answers to specific questions on property taxes, contact your county or township assessor.

VOTER REGISTRATION
Voting in Kentucky

Newcomers who are United States citizens and have been Kentucky residents for at least 28 days are eligible for voter registration. Other requirements include being at least 18 years of age by the date of the next general election, having full civil rights, and not claiming the right to vote anywhere outside of Kentucky.

Voter registration cards must be completed at least 28 days prior to the election at any number of locations. County clerk offices and drivers license offices are common choices but Kentucky also allows a mail-in voter registration form. For more details or answers to specific questions, contact:

Kentucky State Board of Elections

502-573-7100
http://elect.ky.gov 

Kentucky County Clerks

Online Directory
http://elect.ky.gov/countyclerks.htm

Political Organizations

Kentucky Democratic Party

502-695-4828
www.kydemocrat.com

Republican Party of Kentucky
502-875-5130
www.rpk.org

League of Women Voters of Kentucky
502-875-6481
www.lwvky.org

Voting in Indiana
Indiana requires that you apply to register to vote at least 29 days before the election. Qualified voters are U.S. citizens, at least 18 years of age on or before election day, and residents of the voting precinct for at least 29 days prior to the election. For more information, contact the Indiana Secretary of State or the elections office in your county.

Indiana Secretary of State Elections Division

317-232-3939
www.in.gov/sos/elections

Political Organizations

Indiana Democratic Party

800-223-3387
www.indems.org

Indiana Republican Party

317-635-7561
www.indgop.org

Indiana League of Women Voters of Indiana

317-241-VOTE
www.lwvin.org

Kentucky Hunting& Fishing Licenses

Kentucky requires residents and nonresidents to purchase the appropriate licenses in order to hunt and fish. Resident or nonresident children under the age of 16 may fish without a license, although junior hunting licenses are required for residents and nonresidents under 16 years of age. For information on Kentucky ’s wildlife, public wildlife areas and fishing lakes, hunting seasons, hunter education class schedules, and boating, contact the state offices:

Kentucky Department of Fish & Wildlife Resources
800-858-1549
http://fw.ky.gov

Indiana Hunting& Fishing Licenses

Indiana requires residents and nonresidents to carry licenses with applicable stamps and HIP number when hunting or fishing. Resident
and nonresident licenses can be purchased online for those who can use a credit card for payment and have printing capability on their computer. Most licenses—including youth hunting licenses—are available from independent agents, county clerks, and most Department of Natural Resources offices. For further information, contact:

Indiana Division of Fish & Wildlife
Department of Natural Resources
317-232-4080
www.in.gov/dnr/fishwild