AN ACT relating to a sales and use tax holiday and declaring an emergency.

Create a new section of KRS Chapter 139 to define terms; establish a 3-day sales and use tax holiday during the first Friday through Sunday in August each year exempting eligible property, which includes tangible personal property, with certain exceptions, not to exceed $3,000, and clothing or clothing accessories or equipment if the price of the item does not exceed $200; direct that the first sales tax holiday will occur from August 7 to August 9, 2026; EMERGENCY.