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.

Introduced: February 4, 2025

Last action: February 7, 2025

To Appropriations & Revenue (H)

Read the full text Kentucky Legislature LegiScan

AI-generated — always verify with primary sources

Plain-language summary

Beta

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.

Open official bill text (PDF)·Report a problem with the summary