Notifications and Final Regulations
To be notified of changes to existing administrative regulations or to receive notice of newly-proposed administrative regulations, sign up at RegWatch.
Copies of the final regulations may be found on the
Legislative Research Commission's website.
Proposed Administrative Regulations or Proposed Amendments to Administrative Regulations:
Supplemental wages and other payments subject to withholding.
The following regulation, 103 KAR 18:070 “Supplemental wages and other payments subject to withholding.", was filed with the Legislative Research Commission on July 9, 2026. A public hearing is tentatively scheduled for September 23, 2026, at 10:00 a.m. ET/9:00 a.m. CT, at the Kentucky Department of Revenue, 501 High Street, 11th Floor, Frankfort, KY 40601. All requests to be heard at the public hearing for the regulation listed below must be submitted to Gary Morris at DORTAXPOLICY@ky.gov by 4:30 p.m. ET/3:30 p.m. CT on September 16, 2026. If no requests to be heard at the public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on September 30, 2026. Written comments should be submitted to Gary Morris at DORTAXPOLICY@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 18.070. Supplemental wages and other payments subject to withholding. FILED - STAMPED.pdf
Maintaining records.
The following regulation, 103 KAR 40:010 “Maintaining records.", was filed with the Legislative Research Commission on July 9, 2026. A public hearing is tentatively scheduled for September 23, 2026, at 10:00 a.m. ET/9:00 a.m. CT, at the Kentucky Department of Revenue, 501 High Street, 11th Floor, Frankfort, KY 40601. All requests to be heard at the public hearing for the regulation listed below must be submitted to Gary Morris at DORTAXPOLICY@ky.gov by 4:30 p.m. ET/3:30 p.m. CT on September 16, 2026. If no requests to be heard at the public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on September 30, 2026. Written comments should be submitted to Gary Morris at DORTAXPOLICY@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 40.010. Maintaining records. FILED - STAMPED.pdf
Alcoholic beverages; tax exemptions.
The following regulation, 103 KAR 40:035 “Alcoholic beverages; tax exemptions.", was filed with the Legislative Research Commission on July 9, 2026. A public hearing is tentatively scheduled for September 23, 2026, at 10:00 a.m. ET/9:00 a.m. CT, at the Kentucky Department of Revenue, 501 High Street, 11th Floor, Frankfort, KY 40601. All requests to be heard at the public hearing for the regulation listed below must be submitted to Gary Morris at DORTAXPOLICY@ky.gov by 4:30 p.m. ET/3:30 p.m. CT on September 16, 2026. If no requests to be heard at the public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on September 30, 2026. Written comments should be submitted to Gary Morris at DORTAXPOLICY@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 40.035. Alcoholic beverages and cannabis infused beverages - tax exemptions. FILED - STAMPED.pdf
Transporter's records.
The following regulation, 103 KAR 40:050 “Transporter's records.", was filed with the Legislative Research Commission on July 9, 2026. A public hearing is tentatively scheduled for September 23, 2026, at 10:00 a.m. ET/9:00 a.m. CT, at the Kentucky Department of Revenue, 501 High Street, 11th Floor, Frankfort, KY 40601. All requests to be heard at the public hearing for the regulation listed below must be submitted to Gary Morris at DORTAXPOLICY@ky.gov by 4:30 p.m. ET/3:30 p.m. CT on September 16, 2026. If no requests to be heard at the public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on September 30, 2026. Written comments should be submitted to Gary Morris at DORTAXPOLICY@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 40.050 Transporter's reports. FILED - STAMPED.pdf
Consumer tax; customs.
The following regulation, 103 KAR 40:100 “Consumer tax; customs.", was filed with the Legislative Research Commission on July 9, 2026. A public hearing is tentatively scheduled for September 23, 2026, at 10:00 a.m. ET/9:00 a.m. CT, at the Kentucky Department of Revenue, 501 High Street, 11th Floor, Frankfort, KY 40601. All requests to be heard at the public hearing for the regulation listed below must be submitted to Gary Morris at DORTAXPOLICY@ky.gov by 4:30 p.m. ET/3:30 p.m. CT on September 16, 2026. If no requests to be heard at the public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on September 30, 2026. Written comments should be submitted to Gary Morris at DORTAXPOLICY@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 40.100 Consumer tax - customs. FILED - STAMPED.pdf
Cigarette vending machine operators.
The following regulation, 103 KAR 41:040 “Cigarette vending machine operators.", was filed with the Legislative Research Commission on July 9, 2026. A public hearing is tentatively scheduled for September 23, 2026, at 10:00 a.m. ET/9:00 a.m. CT, at the Kentucky Department of Revenue, 501 High Street, 11th Floor, Frankfort, KY 40601. All requests to be heard at the public hearing for the regulation listed below must be submitted to Gary Morris at DORTAXPOLICY@ky.gov by 4:30 p.m. ET/3:30 p.m. CT on September 16, 2026. If no requests to be heard at the public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on September 30, 2026. Written comments should be submitted to Gary Morris at DORTAXPOLICY@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 41.040 Vending machine operators. FILED - STAMPED.pdf
Evidence of tax payment.
The following regulation, 103 KAR 41:090 “Evidence tax payment.", was filed with the Legislative Research Commission on July 9, 2026. A public hearing is tentatively scheduled for September 23, 2026, at 10:00 a.m. ET/9:00 a.m. CT, at the Kentucky Department of Revenue, 501 High Street, 11th Floor, Frankfort, KY 40601. All requests to be heard at the public hearing for the regulation listed below must be submitted to Gary Morris at DORTAXPOLICY@ky.gov by 4:30 p.m. ET/3:30 p.m. CT on September 16, 2026. If no requests to be heard at the public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on September 30, 2026. Written comments should be submitted to Gary Morris at DORTAXPOLICY@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 41.090 FILED - STAMPED.pdf
Brokers, lienors and fiduciaries.
The following regulation, 103 KAR 27:030 “Brokers, lienors and fiduciaries.", was filed with the Legislative Research Commission on June 2, 2026. A public hearing is tentatively scheduled for August 26, 2026, at 10:00 a.m. ET/9:00 a.m. CT, at the Kentucky Department of Revenue, 501 High Street, 11th Floor, Frankfort, KY 40601. All requests to be heard at the public hearing for the regulation listed below must be submitted to Gary Morris at Gary.Morris@ky.gov by 4:30 p.m. ET/3:30 p.m. CT on August 19, 2026. If no requests to be heard at the public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on August 31, 2026. Written comments should be submitted to Gary Morris at Gary.Morris@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 27.030 Brokers lienors and fiduciaries. FILED.pdf
Leases and rentals.
The following regulation, 103 KAR 28:051 “Leases and rentals.", was filed with the Legislative Research Commission on June 2, 2026. A public hearing is tentatively scheduled for August 26, 2026, at 10:00 a.m. ET/9:00 a.m. CT, at the Kentucky Department of Revenue, 501 High Street, 11th Floor, Frankfort, KY 40601. All requests to be heard at the public hearing for the regulation listed below must be submitted to Gary Morris at Gary.Morris@ky.gov by 4:30 p.m. ET/3:30 p.m. CT on August 19, 2026. If no requests to be heard at the public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on August 31, 2026. Written comments should be submitted to Gary Morris at Gary.Morris@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 28.051 Leases and rentals. FILED.pdf
Sales to water haulers.
The following regulation, 103 KAR 30:280 “Sales to water haulers.", was filed with the Legislative Research Commission on June 2, 2026. A public hearing is tentatively scheduled for August 26, 2026, at 10:00 a.m. ET/9:00 a.m. CT, at the Kentucky Department of Revenue, 501 High Street, 11th Floor, Frankfort, KY 40601. All requests to be heard at the public hearing for the regulation listed below must be submitted to Gary Morris at Gary.Morris@ky.gov by 4:30 p.m. ET/3:30 p.m. CT on August 19, 2026. If no requests to be heard at the public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on August 31, 2026. Written comments should be submitted to Gary Morris at Gary.Morris@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 30.280 Sales to water haulers. FILED.pdf
Motor vehicle usage tax valuation.
The following regulation, 103 KAR 44:060 “Motor vehicle usage tax valuation.", was filed with the Legislative Research Commission on June 2, 2026. A public hearing is tentatively scheduled for August 26, 2026, at 10:00 a.m. ET/9:00 a.m. CT, at the Kentucky Department of Revenue, 501 High Street, 11th Floor, Frankfort, KY 40601. All requests to be heard at the public hearing for the regulation listed below must be submitted to Gary Morris at Gary.Morris@ky.gov by 4:30 p.m. ET/3:30 p.m. CT on August 19, 2026. If no requests to be heard at the public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on August 31, 2026. Written comments should be submitted to Gary Morris at Gary.Morris@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 44.060 Motor vehicle usage tax valuation. FILED.pdf
Excise taxes on gasoline and special fuels; average wholesale price of gasoline and annual survey value.
The following regulation, 103 KAR 43:341E “Excise taxes on gasoline and special fuels; average wholesale price of gasoline and annual survey value.", was filed with the Legislative Research Commission on May 5, 2026.
A public hearing was tentatively scheduled for June 24, 2026, but there were no requests to be heard as of June 17, 2026, five (5) working days prior to the scheduled date, so this hearing has been cancelled.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on March 31, 2026. Written comments should be submitted to Gary Morris at Gary.Morris@ky.gov.
In addition to the link below, the regulation may be accessed on the Legislative Research Commission website.
https://apps.legislature.ky.gov/law/kar/titles/103/043/341/
Account Validation Standards
The following new regulation, 200 KAR 38:080 “Account Validation Standards", was filed with the Legislative Research Commission on March 20, 2026. A public hearing is tentatively scheduled for June 24, 2026, at 10:00 a.m., at Kentucky Finance and Administration Cabinet, Office of General Counsel, 200 Mero Street, 5th Floor, Frankfort, Kentucky 40622. All requests to be heard at the public hearing for the regulation listed below must be submitted to Cary Bishop at cary.bishop@ky.gov by 4:30 p.m. on June 17, 2026. If no requests to be heard at the public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site.
If you do not wish to be heard at the public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on June 30, 2026. Written comments should be submitted to Cary Bishop at cary.bishop@ky.gov.
In addition to the link below, the regulation may be accessed on the Legislative Research Commission website.
200 KAR 38_080 Account Validation Standards file stamped.pdf
Additionally, a companion emergency regulation, 200 KAR 38:080E “Account Validation Standards", was filed with the Legislative Research Commission on March 20, 2026.
A public hearing was tentatively scheduled for May 27, 2026, but there were no requests to be heard as of May 21, 2026, five (5) working days prior to the scheduled date, so this hearing has been cancelled.
If you do not wish to be heard at the public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on May 29, 2026. Written comments should be submitted to Cary Bishop at cary.bishop@ky.gov.
In addition to the link below, the regulation may be accessed on the Legislative Research Commission website.
200 KAR 38_080E Account Validation Standards file stamped.pdf
Computation of income; estates and trusts
The following regulation, 103 KAR 19:010 “Computation of income; estates and trusts.", was filed with the Legislative Research Commission on January 13, 2026.
A public hearing was tentatively scheduled for March 25, 2026, but there were no requests to be heard as of March 18, 2026, five (5) working days prior to the scheduled date, so this hearing has been cancelled.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on March 31, 2026. Written comments should be submitted to Gary Morris at DORTAXPOLICY@ky.gov.
In addition to the link below, the regulation may be accessed on the Legislative Research Commission website.
103 KAR 19.010. Computation of income - estates and trusts. FILED 1.13.26.pdf