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.
Introduced: January 7, 2026
Last action: February 9, 2026
Plain-language summary
This bill would change Kentucky tax law to clearly define what counts as a religious institution and make purchases and sales by qualifying religious institutions exempt from state sales and use taxes. It also updates the definition of educational or charitable institutions under the same law. The change could reduce the tax burden on religious organizations when they buy or sell goods and certain services. Who it may affect: religious institutions and organizations operating in Kentucky.
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