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KY
Kentucky Enterprise Initiative Act (KEIA) – Sales & Use Tax Refund for Manufacturers
Refunds Kentucky sales and use tax paid on building and construction materials permanently incorporated into new or expanded manufacturing facilities; also covers R&D equipment, data processing equipment, and flight simulation equipment; minimum $500,000 capital investment required; confirmed active with new administrative regulation filed in late 2025.
About this program
Visit the program website for full details.
Eligibility
New or expanding companies primarily engaged in manufacturing in Kentucky; minimum capital investment of $500,000 required; must obtain KEDFA approval before claiming refunds.
Requirements
- New or expanding Kentucky manufacturing company
- Minimum capital investment of $500,000
- Apply through KEDFA and receive approval before claiming sales tax refunds