26RS HB 79

Actions

Last Action	01/07/26: to Committee on Committees (H)
Title	AN ACT relating to sales and use tax exemptions for firearm-related items.
Bill Documents	Introduced
Bill Request Number	1251
Sponsors	T. Roberts, J. Calloway
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 August 1, 2026.
Index Headings of Original Version	Effective Dates, Delayed - Firearms and firearm-related items, sales and use tax, exemption, August 1, 2026 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