Updated forms 73A100, 73A101 and 73A102 are now posted. ( KRS 138.510 – 138.550).Įffective July 14, 2022, the admissions tax imposed under KRS 138.480 - 138.490 is repealed.Įffective August 1, 2022, the pari-mutuel excise tax rate for live wagering, simulcast wagering, and advance deposit wagers is set at 1.5% due to the passage of The Department of Revenue administers the horse racing taxes imposed on all tracks conducting pari-mutuel wagering under the jurisdiction of the Kentucky Horse Racing Commission.
