Specialized Kentucky tax knowledge for capital- and resource-intensive industries.
While our sales tax audit defense, property tax audit handling, monthly use tax filings, and AP training are available to any business, our refund recovery work is dedicated exclusively to manufacturing, mining, and rock quarry operations.
Manufacturing Operations
Sales, use, and tangible personal property tax consulting for Kentucky and regional manufacturers.
Common Focus Areas
- Did we pay 6% sales or use tax on production machinery that qualified as machinery for new and expanded industry?
- Does our facility's utility consumption meet Kentucky's 3% cost-of-production threshold for an energy exemption, and is our calculation current?
- How does Kentucky treat consumable industrial supplies, lubricants, abrasives, and tooling with a useful life of less than one year?
Coal & Mineral Mining Operations
Specialized Kentucky sales, use, property, and severance tax consulting for surface and underground mining.
Common Focus Areas
- Are our surface or underground extraction and processing machines, roof bolts, explosives, or mine safety supplies being taxed accurately?
- Are allowable transportation deductions properly separated from gross value on our Kentucky severance tax returns?
- Have we overpaid sales or use tax on electricity, diesel/fuels, or processing plant utilities used in mining and preparation?
Rock Quarries & Aggregate Producers
Sales, use, property, and natural resource severance tax consulting for crushed stone, limestone, sand, and gravel producers.
Common Focus Areas
- Where does taxable quarrying/extraction end and exempt stone processing or manufacturing begin under Kentucky law?
- Do our crusher jaws, cones, manganese liners, screens, and plant utilities qualify for sales and use tax exemptions?
- Are we properly reporting Natural Resource Severance and Processing Tax (KRS 143A), including specific provisions for limestone and transportation costs?
Operate a wholesale, retail, construction, distribution, or service business?
While our contingency refund recovery studies are limited to manufacturers, mining operations, and rock quarries, we represent any type of commercial business in Kentucky sales and use tax audits, tangible personal property tax audits, monthly use tax compliance, and in-house AP staff training. (We do not prepare individual income tax returns or provide general bookkeeping.)
Ready to discuss your Kentucky tax situation?
Request a free, no-obligation consultation with a senior consultant. We'll review where you stand and explain your options clearly.