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Code · Kentucky · Chapter 139 — Sales and use taxes

139.537 Exemption for coal-based near zero emission power plant.

276 words·~1 min read·/ky/chapter-139/139-537

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(1)As used in this section, "coal-based near zero emission power plant" means a
facility designed to achieve minimum emissions, built in Kentucky for
demonstrating the feasibility of producing electricity and hydrogen from coal,
whose site has been determined acceptable from an environmental impact
perspective in a record of decision published by the United States Department of
Energy after January 1, 2006, and that has received all applicable local planning and
zoning approvals.
(2)Notwithstanding all other provisions of this chapter, effective July 1, 2006, the
taxes imposed by this chapter shall not apply to the sale, rental, storage, use, or
other consumption of tangible personal property used to construct, repair, renovate,
or upgrade a coal-based near zero emission power plant, including repair and
replacement parts purchased for the plant.
(3)The Cabinet for Economic Development, with input from the Energy and
Environment Cabinet, shall establish standards for making applications for the
exemptions provided in this section. Prior to the Cabinet for Economic
Development granting approval, the Office of the Budget Director shall determine if
the power plant results in a net positive economic impact to the Commonwealth and
shall provide a certification in writing to the Cabinet for Economic Development.
The Cabinet for Economic Development shall notify the department in writing that
a power plant has qualified for the exemptions.
(4)The Cabinet for Economic Development may promulgate administrative regulations
necessary to administer the application and certification process of this section.
(5)The department may promulgate administrative regulations necessary to administer
the exemptions provided in this section.
(6)The provisions of this section shall not apply to sales or purchases made after
December 31, 2030.
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