· KY legislature · 2026RS

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.

Sponsor

Shane Baker (R-KY)

Introduced

2026-01-07

Policy area

Taxation

Latest action

floor amendments (1) and (2-title) filed