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Neutral Bill Mar 16, 2026

AN ACT relating to an exemption from sales and use tax for religious institutions.

Amend KRS 139.495 to define "educational or charitable institution" and "religious institution"; exempt purchases and sales of tangible personal property, digital property, or services made by qualifying religious institutions from state sales and use taxes; make technical changes.

https://legiscan.com/KY/bill/HB101/2026
James Tipton State Representative Shane Baker State Representative Cosponsor Kim Banta State Representative Cosponsor Ryan Bivens State Representative Cosponsor John Blanton State Representative Cosponsor Steve Bratcher State Representative Cosponsor Randy Bridges State Representative Cosponsor Emily Callaway State Representative Cosponsor Josh Calloway State Representative Cosponsor Jennifer Decker State Representative Cosponsor Steven Doan State Representative Cosponsor Myron Dossett State Representative Cosponsor Ryan Dotson State Representative Cosponsor Robert Duvall State Representative Cosponsor Dan Fister State Representative Cosponsor Patrick Flannery State Representative Cosponsor Chris Freeland State Representative Cosponsor Chris Fugate State Representative Cosponsor Al Gentry State Representative Cosponsor Deanna Gordon State Representative Cosponsor Peyton Griffee State Representative Cosponsor Daniel Grossberg State Representative Cosponsor Vanessa Grossl State Representative Cosponsor David Hale State Representative Cosponsor Tony Hampton State Representative Cosponsor Mark Hart State Representative Cosponsor John Hodgson State Representative Cosponsor Kim Holloway State Representative Cosponsor Thomas Huff State Representative Cosponsor Mary Beth Imes State Representative Cosponsor D.J Johnson State Representative Cosponsor Chris Lewis State Representative Cosponsor Derek Lewis State Representative Cosponsor Matt Lockett State Representative Cosponsor Savannah Maddox State Representative Cosponsor Candy Massaroni State Representative Cosponsor Bobby McCool State Representative Cosponsor Kim Moser State Representative Cosponsor J.T Payne State Representative Cosponsor Sarge Pollock State Representative Cosponsor Marianne Proctor State Representative Cosponsor Felicia Rabourn State Representative Cosponsor Steve Riley State Representative Cosponsor T.J Roberts State Representative Cosponsor Tom Smith State Representative Cosponsor Ashley Laferty State Representative Cosponsor Nancy Tate State Representative Cosponsor Walker Thomas State Representative Cosponsor Aaron Thompson State Representative Cosponsor Timmy Truett State Representative Cosponsor Bill Wesley State Representative Cosponsor Mitch Whitaker State Representative Cosponsor Wade Williams State Representative Cosponsor
Religion Taxation SALES Charitable And Nonprofit Organizations Education, Elementary and Secondary Education, Finance Fiscal Note Taxation, Sales and Use
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