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KY HB79
Bill
Status
1/7/2026
Primary Sponsor
T.J. Roberts
Click for details
AI Summary
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Exempts from Kentucky sales and use tax: firearms, ammunition, antique firearms, body armor, firearm-related accessories, firearm safety devices, and firearm storage devices
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Exempts firearm safety courses taught by Kentucky Department of Criminal Justice Training-certified instructors that cover safe handling, carrying, storage, and self-defense laws
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Exempts admissions to firearm trade shows lasting less than 7 days and fees for indoor/outdoor target practice facilities open to the public
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Exempts noise-cancelling ear protection with a noise reduction rating of 25 decibels or more
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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