Form 75a002(I)- Instructions For Telecommunications Provider Tax Return
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175A002(I) (7-06)
Commonwealth of Kentucky
INSTRUCTIONS FOR TELECOMMUNICATIONS
DEPARTMENT OF REVENUE
PROVIDER TAX RETURN
House Bill 272, enacted during the 2005 Session of the General
LINE 14, Interest—Any tax not paid on or before the due date of
Assembly, created new sections of KRS 136 to levy an excise tax
the return (see return due date printed at the top of the return)
on multichannel video and audio programming services, a gross
shall bear interest from the due date until the date of payment.
revenue tax on multichannel video and audio programming
The interest rate for 2006 is 7 percent.
services and a gross revenue tax on telephone communications
services effective January 1, 2006.
LINE 15, Penalties—Failure to File a Timely Return—2 percent
for each 1-day to 30-day period, maximum 20 percent, minimum
FILING AND PAYMENT—An online filing system has been
$10 regardless of the amount of tax due or whether there is
developed that allows the taxpayer to file their return timely on
any tax due.
line. The Department of Revenue has established an E-Tax system
for payment of the telecommunication tax.
Failure to Pay Timely—2 percent for each 1-day to 30-day
period, maximum 20 percent, minimum $10.
PART I—TAX COMPUTATION
Both penalties apply if the return is filed late and payment is late.
LINE 1—Gross receipts include any amounts received in money,
Additional penalties for negligence, failure to file the report or
credits, property or other money’s worth in any form, by a provider
return, fraud, etc., may be assessed in accordance with KRS
for furnishing multichannel video programming service. Do not
131.180 (Uniform Civil Penalty Act). Enter total penalty amount
include communications service receipts. Consumers skip to
computed on line 15.
line 8.
LINE 16—Total Amount Due (add lines 13, 14 and 15).
—
LINE 2
Deductions—List amounts received for lines 2a
SIGNATURE—Each return must be signed and dated by the
through 2g. For line 2g, include a description for the amount
president, or other principal officer, partner or proprietor. If the
entered.
return is prepared by someone other than the authorized officer it
must be signed by the preparer.
LINE 3—Total Deductions (add lines 2a through 2g).
RETURN AND PAYMENT DUE DATE—The return, with
LINE 4—Net Receipts subject to 3 percent excise tax (subtract
payment included, must be postmarked no later than the 20th
line 3 from line 1).
day of the next succeeding calendar month following the close
of the taxable period.
—
LINE 5
Excise Tax Due (multiply line 4 by .03).
OFFICER LIABILITY—The president, vice-president,
LINE 6—Compensation (deduct 1.75 percent of the first $1,000
secretary, treasurer or any other person holding an equivalent
of line 5 and 1.00 percent of the amount in excess of $1,000—
corporate office of any corporation subject to the
limited to $1,500). Deduct compensation only if return and
telecommunications gross receipts sales and use tax shall be
payment are timely.
personally and individually liable, both jointly and severally, for
the taxes imposed by KRS Chapter 136.638. No person will be
LINE 7—Total Excise Tax Due (subtract line 6 from line 5)
personally or individually liable if that person did not have
authority in the management of the business of financial affairs
LINE 8—CONSUMERS: Enter the amount of purchases of
of the corporation at the time the taxes become or became due.
multichannel video programming.
Taxes shall include interest accrued and all applicable penalties
and fees.
LINE 9—Excise Tax Due (multiply line 8 by .03).
EXTENSIONS—Pursuant to KRS 136.622, extensions for a
—
PART II
ALLOCATION SCHEDULE (use continuation
period not to exceed 30 days may be granted for filing the
page if necessary)
telecommunication provider tax return. Requests for extensions
must be made in writing prior to the due date. Taxpayers should
LINE 10—Gross Revenues (from retail sale of multichannel
contact:
video programming).
Kentucky Department of Revenue
Division of Sales and Use Tax
LINE 11—Gross Revenues (from sale of communication
PO Box 181, Sta. 66
services).
Frankfort, KY 40602-0181
Lines 10 and 11 should equal the total of columns 3 and 5
Phone: (502) 564-5170
respectively.
Fax: (502) 564-2041
Use Part II to allocate the gross revenues from multichannel
Extensions only extend the filing date. Payment of the tax
video programming and communication services for each
must be made by the original due date to avoid a late payment
county in Kentucky where you have receipts (columns 1
penalty and interest.
through 6).
LINE 12—Total Gross Revenue Tax Due (column 4 plus column
AMENDED RETURNS—File an amended return to make
6).
corrections or adjustments to gross receipts, deductions or
allocation amounts on the return as originally filed. Check the
PART III—PAYMENT
box at the top of the form and include an explanation of the
adjustment on the space provided.
LINE 13—Total Tax Amount Due (add lines 7 and 12).
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