Kentucky Center for Economic Policy: Local Sales Tax Amendment Could Lead to Wider Inequality Without Better Funding Local Services

Under Kentucky’s constitution, there are limits on the types of taxes the General Assembly may authorize local governments to levy, and local sales taxes are not allowed. The 2024 General Assembly may take the first step toward changing that if it considers an amendment to the constitution that would grant the legislature broader authority on this issue. If lawmakers approve the amendment it would be added to the ballot, with voters making the final decision.

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