HB 36 KY Introduced
AN ACT relating to the taxation of firearms and ammunition.
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Summary
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.
Sponsors (5)
- D. Fister Republican · primary
- N. Kirk-McCormick · primary
- W. Lawrence Republican · primary
- B. McCool Republican · primary
- R. White Republican · primary
Action history (3)
- Jul 19, 2021 Prefiled by the sponsor(s). · lower
- Jan 4, 2022 introduced in House · lower
- Jan 4, 2022 to Committee on Committees (H) · lower
Subjects
Effective Dates, DelayedFirearms and WeaponsReports MandatedTaxationTaxation, Sales and Use
Text versions (1)
Full text
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