26RS HB 101

Actions

Last Action	01/07/26: to Committee on Committees (H)
Title	AN ACT relating to an exemption from sales and use tax for religious institutions.
Bill Documents	Introduced
Bill Request Number	1135
Sponsors	J. Tipton, D. Gordon, T. Huff, C. Lewis, D. Lewis, C. Massaroni, F. Rabourn, T. Roberts
Summary of Original Version	Amend KRS 139.495 to define "educational or charitable institution" and "religious institution"; exempt purchases and sales of tangible personal property, digital property, or services made by qualifying religious institutions from state sales and use taxes; make technical changes.
Index Headings of Original Version	Charitable And Nonprofit Organizations - Religious institutions, sales and use tax, exemption Education, Finance - Religious institutions, sales and use tax, exemption Religion - Religious institutions, sales and use tax, exemption Sales - Religious institutions, sales and use tax, exemption Taxation - Religious institutions, sales and use tax, exemption Taxation, Sales And Use - Religious institutions, exemption Education, Elementary And Secondary - Religious institutions, sales and use tax, exemption