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KY HB79

Bill

Status

Introduced

1/7/2026

Primary Sponsor

T.J. Roberts

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Exempts from Kentucky sales and use tax: firearms, ammunition, antique firearms, body armor, firearm-related accessories, firearm safety devices, and firearm storage devices

  • Exempts firearm safety courses taught by Kentucky Department of Criminal Justice Training-certified instructors that cover safe handling, carrying, storage, and self-defense laws

  • Exempts admissions to firearm trade shows lasting less than 7 days and fees for indoor/outdoor target practice facilities open to the public

  • Exempts noise-cancelling ear protection with a noise reduction rating of 25 decibels or more

  • Effective date: August 1, 2026

Legislative Description

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

Taxation

Last Action

to Appropriations & Revenue (H)

1/14/2026

Committee Referrals

Appropriations and Revenue1/14/2026
Committee On Committees1/7/2026

Full Bill Text

No bill text available