{"data":{"id":"us-ky/krs-139.528","jurisdiction":"us-ky","citation":"KRS 139.528","heading":"Tax rebate for sale of alternative jet fuel -- Definitions for section -- Use of","body":"rebate by commercial airport -- Application -- Administrative regulations --\nRequest and payment.\n(1) As used in this section:\n(a) \"Agriculturally based alternative jet fuel\" has the same meaning as in KRS\n141.417;\n(b) \"Alternative jet fuel\" has the same meaning as in KRS 141.417;\n(c) \"Commercial airport\" has the same meaning as in KRS 183.011; and\n(d) \"Effective date\" means the first day of the month following the mo nth in\nwhich the department notifies the commercial airport that it is eligible to\nreceive a sales tax rebate.\n(2) (a) Notwithstanding KRS 134.580 and 139.770, effective August 1, 2026, a\ncommercial airport may be granted a sales tax rebate of up to sevent y-five\npercent (75%) of the Kentucky sales tax generated by the sale of agriculturally\nbased alternative jet fuel and alternative jet fuel at a commercial airport\nlocated in Kentucky. The tax rebate shall be reduced by the vendor\ncompensation allowed under KRS 139.570 on or after August 1, 2026.\n(b) The commercial airport shall have no obligation to refund or otherwise return\nany amount of the sales tax rebate to the persons from whom the sales tax was\ncollected.\n(c) The total tax rebate for each commercial  airport shall be reinvested by the\ncommercial airport to maintain, improve, upgrade, and repair commercial\nairport facilities and operations.\n(3) (a) To be eligible for a sales tax rebate under this section, the commercial airport\nshall file an application with the department in the form prescribed by the\ndepartment through the promulgation of an administrative regulation in\naccordance with KRS Chapter 13A.\n(b) The department shall:\n1. Review the application;\n2. Determine whether the applicant meets the requirements of this section;\nand\n3. Notify the applicant in writing whether the applicant qualifies for a\nrebate and the effective date of qualification.\n(4) A qualified applicant shall file a request for a sales tax rebate within sixty (60) days\nfollowing the end of each calendar quarter for sales made during the quarter. The\nrequest shall be submitted in the form prescribed by the department through the\npromulgation of an administrative regulation in accordance with KRS Chapter 13A,\nand shall include supporting information and documentation as determined\nnecessary by the department to verify the requested tax rebate.\n(5) The department shall review the r equest, verify the amount of sales tax rebate due\nto the commercial airport, and pay the amount determined due within forty -five\n(45) days of receipt of the request and all necessary supporting information.\n(6) Interest shall not be allowed or paid on any sales tax rebate payment made under\nthis section.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57150","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"98ad29027d20b7c951a6dcd9c585cf5107d53517f5bd09fffd22d0dd85d6f956","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.520","next":"us-ky/krs-139.530"},"notice":"GroundRules: Original legal text. Not legal advice."}