James Allen Tipton (Republican)

Tax Policy

Existing tax exemptions are critical to maintaining Kentucky as the place to do business for the horse industry and growing the nearly 80,000 jobs supported by our industry. These exemptions include sales tax on veterinary and pharmaceutical services for equines, the sale of horses to out-of-state buyers and equine boarding services.

Will you continue supporting tax exemptions like these that are proven to have a positive impact on the state?

Yes

Due to a decision made by the legislature several decades ago, there is currently a confusing and burdensome division in sales tax policy on livestock feed and supplies depending on whether a farmer is purchasing for their equines or for other types of livestock. For equines, sales tax is required. For other livestock, the purchase is exempt from sales tax. KEEP has long called for tax parity for equines, which would be especially beneficial to smaller businesses. In 2017, the Kentucky legislature formally broadened the definition of livestock to include equines.

Would you support tax parity and extend the sales tax exemption on feed and supplies to all livestock, including equines?

In the past, I believe a distinction was made between food producing and non food producing. As our state’s revenue situation is much improved and recognizing the importance of the equine industry to Kentucky, I am very open to consider supporting this proposal. We continue to attempt to make our tax policies business friendly.

Land Use Policy

In a recent legislative session, legislation was proposed that would allow the state to supersede local governments’ land use ordinances. KEEP believes that land use and its economic impact is not a one-size-fits-all issue and local governments should maintain their ability to make land use policy. In counties like Fayette and Woodford, horse farm land is the lifeblood of the economy. Without local consideration and protections, that economy could evaporate overnight.

What is your position on local land use decision-making, particularly as it applies to the horse industry?

Land use decisions are best made at the local level.

Similarly, during the last legislative session, there was an effort to give control over siting for industrial solar facilities to a state commission, rather than local communities. This would also impact Kentucky’s limited horse farm land. Additionally, many of the issues with industrial solar facilities may not be felt until the decommissioning process decades down the road.

What is your position on whether industrial solar siting should be made at the local level?

There is a need to provide for oversight over these proposals. Protecting the land owner by requiring bonding to remove the infrastructure once the useful life of the solar farm is completed is a needed addition. However, the ultimate decisions are best made at the local level.

Sports Wagering and Expanded Gaming

Sports wagering is now legal or is pending in all but 14 states, including in 6 states that border Kentucky. KEEP believes that legal sports wagering in Kentucky could have a positive impact on our horse industry, especially with how the legislation was previously drafted in Kentucky to include the industry. Gaming issues like sports wagering may come before the legislature.

Would you be supportive of legalized sports betting that would provide economic investment and jobs in your district?

No. I made a commitment when I first ran for office to not support any expansion of gambling in Kentucky. I will keep my word on this issue.

In 2021, Kentucky saw a proliferation of “skill games” across the state. These slot-like machines are unregulated, not taxed, and pose a threat to the legal, regulated gaming options provided by charitable gaming operators, the Kentucky Lottery, and Kentucky’s horse industry.

Would you support the elimination or regulation of “skill games” in Kentucky?

This issue was not dealt with in the 2022 session. This is a challenging question for me to decide. I am leaning toward supporting regulation and taxation of these gray machines with the revenue going to our scholarship and grant programs for Kentucky students.

Job Training and Workforce Development

Over the past four years, KEEP has worked in partnership with the Kentucky Chamber of Commerce Foundation to create a Talent Pipeline Initiative focused on how to fill the needs of the horse industry’s demand for labor and how to bring more Kentuckians into the industry.

As Frankfort considers the importance of job training and workforce development programs, will you commit to including the horse industry in those conversations?

Absolutely. We have workforce issues across all segments of our economy.

Equine Events

In 2010, the Kentucky Horse Park hosted the World Equestrian Games. This event successfully showcased the “Horse Capital of the World” on the global stage. However, in the 12 years since that event, Kentucky has not bid on hosting other large-scale events.

Would you encourage the state to bid on international events and return a spotlight to the Commonwealth?

I would be interested to hear why the state has not bid on these events since 2010. I would hope that if there are obstacles, we could overcome those and once again host events like the World Equestrian Games in the future.

About the Candidate

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