| Last Action | 02/07/25: to Appropriations & Revenue (H) | 
|---|---|
| Title | AN ACT relating to sales and use tax exemptions for firearm-related items. | 
| Bill Documents | Introduced | 
| Bill Request Number | 1036 | 
| Sponsors | T. Roberts, S. Maddox, J. Calloway, V. Grossl | 
| Summary of Original Version | Amend KRS 139.010, relating to sales and use taxes, to define "ammunition," "antique firearm," "body armor," firearm," "firearm muffler or silencer," "firearm-related accessory," "firearm safety course," "firearm safety device," and "firearm storage device"; amend KRS 139.480 to exempt ammunition, antique firearms, body armor, firearms, firearm-related accessories, firearm safety courses, firearm safety devices, firearm storage devices, noise cancelling ear protection, and admissions or program fees related to certain firearm-related activities; EFFECTIVE July 1, 2025. | 
| Index Headings of Original Version | 
                            Effective Dates, Delayed - Firearms and firearm-related items, sales and use tax, exemption, July 1, 2025  Explosives - Firearms and firearm-related items, sales and use tax, exemption Firearms and Weapons - Firearms and firearm-related items, sales and use tax, exemption Taxation - Sales and use, firearms and firearm-related items, exemption Taxation, Sales and Use - Firearms and firearm-related items, exemption  | 
            
| 02/04/25 | 
                    
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| 02/07/25 | 
                    
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Last updated: 7/24/2025 3:26 PM (EDT)