| Last Action | 01/14/26: to Appropriations & Revenue (H) |
|---|---|
| Title | AN ACT relating to an exemption from sales and use tax for religious institutions. |
| Bill Documents | Introduced |
| Fiscal Impact Statement | Fiscal Note |
| Bill Request Number | 1135 |
| Sponsors | J. Tipton, S. Baker, K. Banta, R. Bivens, J. Blanton, E. Callaway, J. Calloway, J. Decker, S. Doan, R. Dotson, D. Fister, P. Flannery, C. Freeland, C. Fugate, D. Gordon, P. Griffee, V. Grossl, D. Hale, T. Hampton, M. Hart, S. Heavrin, J. Hodgson, K. Holloway, T. Huff, M. Imes, DJ Johnson, C. Lewis, D. Lewis, M. Lockett, S. Maddox, C. Massaroni, B. McCool, K. Moser, M. Pollock, M. Proctor, F. Rabourn, S. Riley, T. Roberts, N. Tate, W. Thomas, A. Thompson, T. Truett, B. Wesley, M. Whitaker |
| 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 |
Education, Elementary And Secondary - Religious institutions, sales and use tax, exemption 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 Fiscal Note - Religious institutions, sales and use tax, exemption |
| 01/07/26 |
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| 01/14/26 |
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Last updated: 1/29/2026 5:15 PM (EST)