Sales Tax Reimbursement for Manufactured Homes
Kentuckians in the twelve counties included in the federal disaster declaration for individual assistance are eligible to request a refund of Kentucky sales and use tax paid on the purchase of building materials permanently installed in the repair or replacement of structures damaged by flooding. KMHI and our lobby partners worked hard to ensure that manufactured housing was included on the list of products eligible for sales tax forgiveness in the applicable counties.
These sales tax refunds are good for purchases made on or after the date of the disaster declaration for individual relief up to $6,000 in tax per building. Applicants in Breathitt, Clay, Floyd, Knott, Leslie, Letcher, Magoffin, Martin, Owsley, Perry, Pike and Whitley counties have three years from the date of the federal disaster declaration to submit a refund claim to the Kentucky Department of Revenue after the repairs or replacement construction are completed.
Property owners living in any one of these twelve designated counties who purchase building materials for the repair or replacement of structures damaged by the floods can visit the Kentucky Department of Revenue's website at revenue.ky.gov to learn more about how to apply for a sales tax refund.
Guidance on how to submit a refund request, along with all the required forms needed from property owners are available at revenue.ky.gov, as well as answers to frequently asked questions about this targeted sales tax relief.
Individuals in need of more personalized assistance may call 502-564-5170 and select Option 1 to speak to a member of the Revenue staff.
Click here for a full list of Flood Resources.