Significant Kentucky Tax Cases in 2020

What’s going on with Kentucky tax cases in 2020? Let us take a look… Should the U.S. Supreme Court Consider Testa v. Great Lakes Minerals? The issue here is whether a Kentucky taxpayer can contest an out-of-state assessment in Kentucky. So, far the answer is no, but the taxpayer is asking the United States Supreme Court to weigh in.

The Kentucky Supreme Court provided the background for its holding in Ohio and Testa v. Great Lakes Minerals, LLC, 597 S.W.3d 169 (Ky. 2019), reh’g denied (Apr. 30, 2020): Great Lakes … is a mineral processing company that sells minerals to buyers at its Greenup County, Kentucky plant. Great Lakes maintains that it sells its products in Kentucky; all transactions, including payment and delivery of goods, occur in Kentucky; Great Lakes does not have a physical presence in Ohio; and Great Lakes neither directly nor indirectly delivers its products to the State of Ohio.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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