House
Adjourned Sine Die
2026 Regular Session
HB262
Log in to followAN ACT relating to an exemption of sales and use tax for aircraft.
Amend KRS 139.470 to exempt gross receipts derived from aircraft sold and delivered in this state to a resident of another state from sales and use tax; EFFECTIVE August 1, 2026.
Introduced: January 8, 2026
Last action: January 15, 2026
To Appropriations & Revenue (H)
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Plain-language summary
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This bill would create a sales and use tax exemption for aircraft sold and delivered in Kentucky to buyers who live in another state. Currently, such sales may be subject to Kentucky's sales and use tax, and this change would remove that tax for out-of-state purchasers starting August 1, 2026. Who it may affect: aircraft dealers and out-of-state buyers purchasing aircraft in Kentucky.
Legislative History
Jan 8, 2026 ·
Introduced
Jan 15, 2026 ·
To Appropriations & Revenue (H)
Primary Sponsor
kim.holloway@kylegislature.gov