HB 79 KY
AN ACT relating to sales and use tax exemptions for firearm-related items.
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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.
Sponsors (3)
- T. Roberts Republican · primary
- J. Calloway Republican · primary
- S. Maddox Republican · primary
Action history (3)
- Jan 7, 2026 introduced in House · lower
- Jan 7, 2026 to Committee on Committees (H) · lower
- Jan 14, 2026 to Appropriations & Revenue (H) · lower
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