HB37
Log in to followAN ACT relating to an exemption from sales and use tax for certain nonprofit institutions.
Amend KRS 139.495 to exempt purchases and sales of tangible personal property, digital property, or services made by qualifying resident nonprofit educational, charitable, or religious institutions from state sales and use taxes.
Introduced: January 7, 2025
Last action: February 4, 2025
Plain-language summary
This bill would exempt certain nonprofit organizations, including educational, charitable, and religious institutions, from paying Kentucky's sales and use tax on purchases and sales of goods, digital property, and services. Currently, such organizations may be subject to these taxes, and this change would reduce their tax burden when buying or selling qualifying items. Who it may affect: nonprofit educational institutions, charitable organizations, and religious institutions operating in Kentucky.
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Legislative History
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Co-sponsors (44)
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