Kentucky Enacts New Amnesty Period

David Armas
October 11, 2022

Kentucky recently enacted HB 8 which provides for a new amnesty period from October 1 to November 29, 2022. During this period, amnesty is available for sales which took place between October 1, 2011, to December 21, 2021 and will apply to most tax types, as well as associated penalties, fees, and interest collected by the Department of Revenue. However, it will not be applicable to taxes and fees not collected by the Department of Revenue. Additionally, enhanced penalties are imposed for failure to participate in the amnesty period on any taxes later found to be due.

The full text of the bill can be found here.

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David Armas

David Armas is a Regulatory Counsel at Sovos in the Regulatory Analysis and Design Departmentwith a focus ondomestic salesand usetaxes and related fees. David is a member of the Massachusetts Bar and holds aBachelor of Sciencein Computational Mathematicsfrom Embry-Riddle University, as well as a Juris Doctorfrom Boston College Law School.
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