AN ACT relating to sales and use tax exemptions for firearm-related items.
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.
Taxation
Explosives
Fiscal Note
Effective Dates, Delayed
Taxation, Sales and Use
Firearms and Weapons
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