Proposed Kentucky Firearm Legislation HB79
Legislation Overview
Title: AN ACT relating to sales and use tax exemptions for firearm-related items.
Subject: Effective Dates, Delayed: Explosives: Firearms and Weapons: Taxation: Taxation, Sales and Use
Description: 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.
Session: 2026 Regular Session
Last Action: to Committee on Committees (H)
Last Action Date: January 7, 2026
Sponsors
Note: the first sponsor listed is normally the primary sponsor. If a sponsor's name is a hyperlink you can click on it to 'follow the money'.
2 sponsors: T.J. Roberts (R); Josh Calloway (R);
Percentage of House Of Representatives sponsoring bill: 2% (2 of 100)
History
| Chamber | Date | Action |
| House | Jan 7, 2026 | introduced in House |
| House | Jan 7, 2026 | to Committee on Committees (H) |
Texts
| Type | Date | State Link | Text |
| Introduced | not available | state link | bill text |
Amendments
| Title | Description | Date | State Link | Text | Adopted |
| There are no amendments to this bill at this time | |||||
Votes - Click on description to view vote roll call
There have not been any votes on this bill
Link: link to state bill page
