Ky. Rev. Stat. » Chapter 136
Kentucky Revised Statutes

Ky. Rev. Stat. § 136.070 (2026)

Repealed, 2018

✓ current as of May 2026
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Catchline at repeal: Corporation license tax -- Exemptions -- Apportionment -- Credit. History: Repealed 2018 Ky. Acts ch. 171, sec. 140, effective April 14, 2018. -- Amended 2005 Ky. Acts ch. 85, sec. 295, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 254, sec. 31, effective July 15, 1996. -- Amended 1986 Ky. Acts ch. 476, sec. 4, effective July 15, 1986. -- Amended 1985 (1st Extra. Sess.) Ky. Acts ch. 6, Pt. III, sec. 3, effective July 29, 1985. -- Amended 1980 Ky. Acts ch. 181, sec. 1, effective July 15, 1980; and ch. 210, sec. 5, effective July 15, 1980. -- Amended 1976 Ky. Acts ch. 155, sec. 5. -- Amended 1974 Ky. Acts ch. 137, sec. 3. -- Amended 1972 Ky. Acts ch. 84, Pt. II, sec. 1. -- Amended 1970 Ky. Acts ch. 14, sec. 4. -- Amended 1966 Ky. Acts ch. 187, Part II, sec. 1; and ch. 255, sec. 129. -- Amended 1962 Ky. Acts ch. 94, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4189-1, 4189-2, 4189-8.

Notes of Decisions
Cited in 9 cases, 1945–2014 · leading case: Kroger Co. v. Dep't of Revenue, 614 S.W.2d 705 (Ky. Ct. App. 1981).
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Kroger Co. v. Dep't of Revenue, 614 S.W.2d 705 (Ky. Ct. App. 1981). · cites it 4× “KRS 136.070 levies an annual license tax of “seventy cents (70$) on each one thousand dollars ($1,000.”
Cooksey Bros. Disposal Co. v. Boyd Cnty., 973 S.W.2d 64 (Ky. Ct. App. 1997). · cites it 4× “120 do not pay the corporation license tax required by KRS 136.070. A license tax is a tax levied for the privilege of existing and doing business within the state.”
Revenue Cabinet v. Babcock & Wilcox Co., 203 S.W.3d 149 (Ky. Ct. App. 2005). · cites it 9× “Under the terms of KRS 136.070, corporations operating in Kentucky are required to pay an annual license tax of $2.”
Revenue Cabinet v. Rohm & Haas Kentucky, Inc., 929 S.W.2d 741 (Ky. Ct. App. 1996). · cites it 4× “This dispute arises from the fact that the cabinet takes the position that, for purposes of KRS 136.070(3)(d)l and KRS 141.120(8)(e)l, the taxpayer’s sales to its parent constitute sales of tangible property within this state when the parent’s own trucks are used to ship the…”
Malco, Inc. v. Commonwealth, Dep't of Revenue, 568 S.W.2d 755 (Ky. Ct. App. 1978). · cites it 2× “This appeal involves the interpretation of KRS 136.070, which imposes a license tax on corporations based on the amount of capital employed in the business.”
Bd. of Sup'rs, City of Frankfort v. State Etc., 189 S.W.2d 942 (Ky. Ct. App. 1945). “2d 719 , The bank is exempt from the imposition of any other state tax, KRS 136.070, and individual shareholders make no return and pay no tax upon their shares as do the owners of stock in other corporations, except where the particular corporation pays ad valorem taxes to…”
Armco Inc. v. Revenue Cabinet Commonwealth, 748 S.W.2d 372 (Ky. 1988). · cites it 2× “The controlling statute is KRS 136.070. *376 Armco has as investments considerable stock in subsidiary corporations.”
Stand. Oil Co. v. Commonwealth ex rel. Allphin, 311 S.W.2d 372 (Ky. Ct. App. 1957). “The corporate privilege tax of this State is wisely designed to affect domestic and foreign corporations alike by measuring the tax by the value of capital stock represented by property owned and business transacted in this State, KRS 136.070, and this State also imposes a…”
Dep't of Revenue, Fin. & Admin. Cabinet v. Roanoke Cement Co., 443 S.W.3d 1 (Ky. Ct. App. 2014). “In that case, we considered the provisions of KRS 136.070(3)(d) and KRS 141.120(8)(c). These statutes provide that a sale of tangible personal property is deemed to be in this state and taxable for Kentucky corporate income tax purposes if “[t]he property is delivered or shipped…”
— Ky. Rev. Stat. § 136.070(2) — 1 case
Kroger Co. v. Dep't of Revenue, 614 S.W.2d 705 (Ky. Ct. App. 1981). “KRS 136.070 levies an annual license tax of “seventy cents (70$) on each one thousand dollars ($1,000.”
— Ky. Rev. Stat. § 136.070(2)(a) — 2 cases
Cooksey Bros. Disposal Co. v. Boyd Cnty., 973 S.W.2d 64 (Ky. Ct. App. 1997). “120 do not pay the corporation license tax required by KRS 136.070. A license tax is a tax levied for the privilege of existing and doing business within the state.”
Revenue Cabinet v. Babcock & Wilcox Co., 203 S.W.3d 149 (Ky. Ct. App. 2005). “Under the terms of KRS 136.070, corporations operating in Kentucky are required to pay an annual license tax of $2.”
— Ky. Rev. Stat. § 136.070(3)(d) — 2 cases
Revenue Cabinet v. Rohm & Haas Kentucky, Inc., 929 S.W.2d 741 (Ky. Ct. App. 1996). “This dispute arises from the fact that the cabinet takes the position that, for purposes of KRS 136.070(3)(d)l and KRS 141.120(8)(e)l, the taxpayer’s sales to its parent constitute sales of tangible property within this state when the parent’s own trucks are used to ship the…”
Dep't of Revenue, Fin. & Admin. Cabinet v. Roanoke Cement Co., 443 S.W.3d 1 (Ky. Ct. App. 2014). “In that case, we considered the provisions of KRS 136.070(3)(d) and KRS 141.120(8)(c). These statutes provide that a sale of tangible personal property is deemed to be in this state and taxable for Kentucky corporate income tax purposes if “[t]he property is delivered or shipped…”
— Ky. Rev. Stat. § 136.070(3)(d)(l) — 1 case
Revenue Cabinet v. Rohm & Haas Kentucky, Inc., 929 S.W.2d 741 (Ky. Ct. App. 1996). “This dispute arises from the fact that the cabinet takes the position that, for purposes of KRS 136.070(3)(d)l and KRS 141.120(8)(e)l, the taxpayer’s sales to its parent constitute sales of tangible property within this state when the parent’s own trucks are used to ship the…”
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