House Bill 36

Last Action 01/04/22: to Committee on Committees (H)
Title AN ACT relating to the taxation of firearms and ammunition.
Bill Documents Introduced
Bill Request Number 208
Sponsors D. Fister, N. Kirk-McCormick, W. Lawrence, B. McCool, R. White
Summary of Original Version Amend KRS 139.010 to add definitions of "firearm" and "ammunition"; amend KRS 139.480 to exempt firearms and ammunition from sales and use tax and require reporting related to the exemption; amend KRS 131.190 to allow reporting by the Department of Revenue; EFFECTIVE August 1, 2022.
Index Headings of Original Version Firearms and Weapons - Sales and use tax exemption
Taxation - Sales and use tax, firearms and ammunition, exemption
Taxation, Sales and Use - Firearms and ammunition, exemption
Reports Mandated - Department of Revenue, report of exemptions
Effective Dates, Delayed - Sales and use tax, firearms and ammunition, exemption, August 1, 2022


  • Prefiled by the sponsor(s).
  • introduced in House
  • to Committee on Committees (H)

Last updated: 2/8/2023 2:57 PM (EST)