Ky. Rev. Stat. » Chapter 143A
Kentucky Revised Statutes

Ky. Rev. Stat. § 143A.020 (2026)

Levy of natural resources severance and processing tax -- Application of

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(1) For the privilege of severing or processing natural resources in this state, a tax is hereby levied at the rate of four and one-half percent (4.5%) on natural gas and four and one-half percent (4.5%) on all other natural resources, such rates to apply to the gross value of the natural resource severed or processed except that no tax shall be imposed on the processing of ball clay.

(2) The tax shall apply to all taxpayers severing and/or processing natural resources in this state, and shall be in addition to all other taxes imposed by law. Effective: June 1, 1980 History: Created 1980 Ky. Acts ch. 392, sec. 2, effective June 1, 1980.

Notes of Decisions
Cited in 4 cases, 1988–2015 · leading case: Appalachian Land Co. v. EQT Prod. Co., 468 S.W.3d 841 (Ky. 2015).
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Appalachian Land Co. v. EQT Prod. Co., 468 S.W.3d 841 (Ky. 2015). · cites it 9× “Since Appalachian receives only a royalty payment under the lease at issue here, it has no economic interest in the gas for purposes of the severance tax assessed under KRS 143A.020. If the General Assembly determines that KRS Chapter 143A should be amended to include royalty…”
Gillis v. Yount, 748 S.W.2d 357 (Ky. 1988). · cites it 2× “010) and taxed at the same rate (KRS 143A.020), which is 4½%. Under KRS 137.”
Harrod Concrete & Stone Co. v. Crutcher, 458 S.W.3d 290 (Ky. 2015). “and KRS143A.020 (taxing the severance or processing of coal and natural resources such as limestone at the same statutory rate without regard for geological distinction).”
Dep't of Revenue v. Roanoke Cement Co., 443 S.W.3d 1 (Ky. Ct. App. 2014). “We agree that the severance tax imposed under the provisions of KRS 143A.020 is fundamentally different from sales and use tax and that it does not, under the circumstances under which it is imposed, implicate traditional Commerce Clause concerns.”
Ky. Rev. Stat. § 143A.020(1): 1 case
Appalachian Land Co. v. EQT Prod. Co., 468 S.W.3d 841 (Ky. 2015). “Since Appalachian receives only a royalty payment under the lease at issue here, it has no economic interest in the gas for purposes of the severance tax assessed under KRS 143A.020. If the General Assembly determines that KRS Chapter 143A should be amended to include royalty…”
Ky. Rev. Stat. § 143A.020(2): 1 case
Appalachian Land Co. v. EQT Prod. Co., 468 S.W.3d 841 (Ky. 2015). “Since Appalachian receives only a royalty payment under the lease at issue here, it has no economic interest in the gas for purposes of the severance tax assessed under KRS 143A.020. If the General Assembly determines that KRS Chapter 143A should be amended to include royalty…”
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