Introduced January 7, 2025
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.
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
Primary Sponsor
James Tipton
Representative · House District 053
Co-sponsors (44)
Jennifer Henson Decker
Representative · House District 058
Shane Baker
Representative · House District 085
Kimberly Banta
Representative · House District 063
Ryan Bivens
Representative · House District 024
John Blanton
Representative · House District 092
Josh Bray
Representative · House District 071
Randy Bridges
Representative · House District 003
Emily Callaway
Representative · House District 037
Josh Calloway
Representative · House District 010
Steven Doan
Representative · House District 069
Ryan Dotson
Representative · House District 073
Daniel Fister
Representative · House District 056
Patrick Flannery
Representative · House District 096
Chris Fugate
Representative · House District 084
Deanna Frazier Gordon
Representative · House District 081
Peyton Griffee
Representative · House District 026
Vanessa Grossl
Representative · House District 088
David Hale
Representative · House District 074
Mark Hart
Representative · House District 078
Samara Heavrin
Representative · House District 018
John Hodgson
Representative · House District 036
Kimberly Holloway
Representative · House District 002
Thomas Huff
Representative · House District 049
Mary Imes
Representative · House District 005
DJ Johnson
Representative · House District 013
Kim King
Representative · House District 055
Chris Lewis
Representative · House District 029
Scott Lewis
Representative · House District 014
Matt Lockett
Representative · House District 039
Savannah Maddox
Representative · House District 061
Candy Massaroni
Representative · House District 050
Bobby McCool
Representative · House District 097
Jason Nemes
Representative · House District 033
Michael Pollock
Representative · House District 051
Marianne Proctor
Representative · House District 060
Felicia Rabourn
Representative · House District 047
Steve Riley
Representative · House District 023
T.J. Roberts
Representative · House District 066
Tom Smith
Representative · House District 086
Nancy Tate
Representative · House District 027
Walker Thomas
Representative · House District 008
Aaron Thompson
Representative · House District 098
Timmy Truett
Representative · House District 089
Billy Wesley
Representative · House District 091
Bill Text Versions
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