Introduced

Passed House

Passed Senate

Became law

Adjourned sine die. The bill was pending when the session ended, so it did not pass.

Last action · February 7, 2025

To Appropriations & Revenue (H)

Introduced February 4, 2025

House

Adjourned Sine Die

2025 Regular Session

HB247

AN ACT relating to sales and use taxes.

Amend KRS 139.200, relating to the imposition of sales and use taxes on various types of property and services, to remove leisure, recreational, and athletic instructional services and recreational camp tuition and fees; amend KRS 139.480 to exempt electricity used for specified agricultural purposes from sales and use taxes; amend various other sections to conform; EFFECTIVE July 1, 2025.

Effective Dates, Delayed Taxation Taxation, Sales and Use Agriculture Animals, Livestock, and Poultry Children and Minors

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This bill would remove the state sales tax from leisure, recreational, and athletic instructional services and from recreational camp tuition and fees. It would also exempt electricity used for certain agricultural purposes from sales and use tax. These changes would take effect July 1, 2025. Who it may affect: families paying for recreational or athletic instruction and camps, and farmers who use electricity for qualifying agricultural operations.

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