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Increasing your bottom line is our top priority.


Multiple cost factors go in to determining a best-cost business location. Utility costs, taxes, wages and transportation costs are just a few of the more significant expenses. Fortunately for Taylor County companies, this is where we shine. From low natural gas, water and electricity rates to a revamped state tax climate, we offer a return on investment that makes good business sense.

On top of our all-around low business costs, Taylor County also boasts an affordability factor that is hard to beat.


Utilities


With some of the lowest utility rates in the country, an abundant supply of water, electricity and natural gas resources, few locales can compete with all that Taylor County has to offer. Additionally, our utility service providers are active and engaged economic development partners. This results in pro-business, creative solutions to ensure your hard-earned profits don’t go down the drain. Contact us to tailor a custom proposal that fits your needs.

Kentucky


$0.06


United States


$0.0726



Avg. Industrial Electric Cost Per KWH, 2021

Water (gallons per day)


Capacity


9,000,000


Avg. Use


3,857,387


Excess


5,142,613


Sewer (gallons per day)


Capacity


4,200,000


Avg. Flow


3,101,000


Excess


1,099,000


Heartland Commerce and Technology Park:


4″ gas line produces up to 85 MCF per day


Heartland Commerce and Technology Park:


Served by a 96 strand fiber optic cable


Taxes


Kentucky offers a competitive, business-friendly tax environment designed to support growth, job creation, and capital investment. Taylor County businesses benefit from both low overall tax burdens and a range of state and local incentives.

Corporate Income Tax

Kentucky’s corporate income tax rate is 5.0% on net taxable income, or businesses may elect the Limited Liability Entity Tax (LLET), which allows qualifying companies to pay tax based on gross receipts or gross profits. This provides flexibility for both new and expanding companies.

Sales and Use Tax

Kentucky levies a 6.0% state sales and use tax. Taylor County does not impose an additional local sales tax, keeping total rates predictable and competitive for both consumers and businesses.

Property Taxes

Property taxes in Taylor County are assessed at the local level and are generally lower than national averages, particularly for industrial and manufacturing property. In addition, qualifying projects may be eligible for property tax abatements through local and state economic development programs.

Payroll-Related Taxes

Kentucky does not impose a payroll tax. Employers are responsible for standard unemployment insurance contributions and workers’ compensation coverage, with rates based on industry classification and experience.


5%
Corporate Income Tax


6%
Sales Tax


0
Local Sales Tax


Kentucky Tax Exemptions


Kentucky offers significant manufacturing and industrial tax exemptions that help reduce startup and expansion costs for qualifying businesses. These exemptions are designed to attract high-value manufacturing, processing, and industrial operations to communities like Taylor County. Eligible exemptions may include:

  • Machinery and equipment purchased for new or expanded manufacturing and industrial operations
  • Raw materials, industrial supplies, and industrial tools used directly in the manufacturing or production process
  • Items purchased for resale
  • Certified pollution control equipment
  • Containers, packaging, and wrapping materials used in manufacturing and product distribution
  • Industrial supplies and tools used to perform manufacturing or processing on another entity’s property
  • Energy and energy-producing fuels used in manufacturing, when energy costs exceed statutory thresholds of total production costs

These exemptions apply when equipment, materials, and processes meet specific statutory definitions and are used directly in qualified manufacturing or industrial activities. Certain limitations may apply, particularly for replacement equipment, repair parts, or non-production uses.

Team Taylor County works closely with the Kentucky Cabinet for Economic Development to help companies identify and navigate available exemptions and incentives.

Incentives and Credits


The Commonwealth of Kentucky offers a broad portfolio of performance-based tax incentives, including wage assessments, job creation tax credits, investment-based credits, and energy-related incentives. Team Taylor County works closely with the Kentucky Cabinet for Economic Development to identify and secure the most advantageous programs for new and expanding businesses. For a more in-depth overview of available incentive programs, please refer to the Kentucky Cabinet for Economic Development’s Financial Incentive Overview page.