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 · January 15, 2026

To Appropriations & Revenue (H)

Introduced January 8, 2026

House

Adjourned Sine Die

2026 Regular Session

HB262

AN 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.

Aeronautics and Aviation Effective Dates, Delayed Taxation Taxation, Sales and Use Fiscal Note

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This bill would create a sales and use tax exemption for aircraft purchased in Kentucky by residents of other states, as long as the aircraft is sold and delivered here. It is similar to exemptions some states offer to avoid losing aircraft sales to buyers who might otherwise complete their purchase elsewhere. The change would take effect August 1, 2026. Who it may affect: out-of-state residents buying aircraft in Kentucky, and Kentucky-based aircraft dealers or sellers.

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