Introduced January 7, 2026
HB101
Log in to followAN 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.
Plain-language summary
This bill would exempt qualifying religious institutions from paying Kentucky state sales and use taxes on purchases and sales of goods, digital property, and services. It also sets out clear definitions for what counts as a religious institution or educational and charitable institution under state tax law. This matters to Kentuckians because it would reduce the tax burden on religious organizations operating in the state. Who it may affect: religious institutions and the communities they serve.
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Legislative History
Primary Sponsor
James Tipton
Representative · House District 053
Co-sponsors (52)
Shane Baker
Representative · House District 085
Kimberly Banta
Representative · House District 063
Ryan Bivens
Representative · House District 024
John Blanton
Representative · House District 092
Steve Bratcher
Representative · House District 025
Randy Bridges
Representative · House District 003
Emily Callaway
Representative · House District 037
Josh Calloway
Representative · House District 010
Jennifer Henson Decker
Representative · House District 058
Steven Doan
Representative · House District 069
Myron Dossett
Representative · House District 009
Ryan Dotson
Representative · House District 073
Robert Duvall
Representative · House District 017
Daniel Fister
Representative · House District 056
Patrick Flannery
Representative · House District 096
Chris Freeland
Representative · House District 006
Chris Fugate
Representative · House District 084
Alan Gentry
Representative · House District 046
Deanna Frazier Gordon
Representative · House District 081
Peyton Griffee
Representative · House District 026
Daniel Grossberg
Representative · House District 030
Vanessa Grossl
Representative · House District 088
David Hale
Representative · House District 074
Tony Hampton
Representative · House District 062
Mark Hart
Representative · House District 078
John Hodgson
Representative · House District 036
Kimberly Holloway
Representative · House District 002
Thomas Huff
Representative · House District 049
Mary Imes
Representative · House District 005
DJ Johnson
Representative · House District 013
Chris Lewis
Representative · House District 029
Derek Lewis
Representative · House District 090
Matt Lockett
Representative · House District 039
Savannah Maddox
Representative · House District 061
Candy Massaroni
Representative · House District 050
Bobby McCool
Representative · House District 097
Kimberly Moser
Representative · House District 064
J.T. Payne
Representative · House District 011
Michael Pollock
Representative · House District 051
Marianne Proctor
Representative · House District 060
Felicia Rabourn
Representative · House District 047
Steve Riley
Representative · House District 023
T.J. Roberts
Representative · House District 066
Tom Smith
Representative · House District 086
Ashley Tackett Laferty
Representative · House District 095
Nancy Tate
Representative · House District 027
Walker Thomas
Representative · House District 008
Aaron Thompson
Representative · House District 098
Timmy Truett
Representative · House District 089
Billy Wesley
Representative · House District 091
Mitch Whitaker
Representative · House District 094
Wade Williams
Representative · House District 004
Bill Text Versions
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