HB 79

Kentucky House of Representatives bill in Session 26RS.

Status: in_committee. Latest action: January 14, 2026.

AN ACT relating to sales and use tax exemptions for firearm-related items.

Bill ID KY-26RS-HB-79
Session 26RS
Status in_committee
Committee Appropriations & Revenue
House of Representatives in_committee 2026-01-14
Summary

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."

Sponsor
T.J. Roberts
Official Source Back to Bills
Actions Timeline
Date Event Detail
2026-01-07 Introduced Bill introduced
2026-01-14 Status in_committee
2026-01-14 Latest Action 01/14/26: to Appropriations & Revenue (H)
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