| Title | AN ACT relating to the taxation of firearms and ammunition. |
|---|---|
| Bill Documents | Original |
| Sponsors | D. Fister, N. Kirk-McCormick, W. Lawrence, 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 |
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 |
| 07/19/21 | Prefiled by the sponsor(s). |
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Last updated: 12/21/2021 12:15 PM (EST)
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