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KY HB133
Bill
Status
1/7/2026
Primary Sponsor
Jim Gooch
Click for details
AI Summary
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Removes fluorspar from the list of minerals exempt from Kentucky severance taxes under KRS 143A.020, making fluorspar extraction subject to taxation
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Adds fluorspar to the statutory definition of "natural resource" in KRS 143A.010, explicitly listing it alongside rock, stone, limestone, shale, gravel, sand, clay, natural gas, and natural gas liquids
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Maintains existing severance tax exemptions for lead, zinc, and barite severed for any purpose
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Preserves exemptions for rock, limestone, or gravel used for privately maintained but publicly dedicated roads, and limestone sold or used for agricultural purposes qualifying for sales tax exemption under KRS 139.480
Legislative Description
AN ACT relating to severance taxes.
State Agencies
Last Action
to Appropriations & Revenue (H)
1/14/2026