AN ACT relating to sales and use tax.

Create a new section of KRS Chapter 139 to annually transfer 80% of the sales and use taxes, interest, and penalties collected during the preceding fiscal year from sporting goods retailers from the general fund to the Kentucky Heritage Land Conservation fund.

Environment and Conservation Funds State Agencies Taxation Taxation, Sales and Use Amusements And Recreations Budget and Financial Administration

Introduced: February 24, 2026

Last action: March 3, 2026

To Appropriations & Revenue (H)

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