 As governor , Ford raised revenue from a severance tax on coal , a two @-@ cent @-@ per @-@ gallon tax on gasoline , and an increased corporate tax . He balanced these increases by exempting food from the state sales tax . The resulting large budget surplus allowed him to propose several construction projects . His victory in the primary had been largely due to Jefferson County , and he returned the favor by approving funds to build the Commonwealth Convention Center and expand the Kentucky Fair and Exposition Center . He also shepherded a package of reforms to the state 's criminal justice system through the first legislative session of his term . 
