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.

Introduced: January 8, 2026

Last action: January 15, 2026

To Appropriations & Revenue (H)

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This bill would create a sales and use tax exemption for aircraft sold and delivered in Kentucky to buyers who live in another state. Currently, such sales may be subject to Kentucky's sales and use tax, and this change would remove that tax for out-of-state purchasers starting August 1, 2026. Who it may affect: aircraft dealers and out-of-state buyers purchasing aircraft in Kentucky.

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