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 · February 4, 2025
To Appropriations & Revenue (H)

Introduced January 7, 2025

House
Adjourned Sine Die
2025 Regular Session

AN 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.

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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

Jan 7, 2025 · House
Introduced In House
Jan 7, 2025 · House
To Committee On Committees (H)
Feb 4, 2025 · House
To Appropriations & Revenue (H)

Primary Sponsor

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Portrait of James Tipton

James Tipton

Representative · House District 053

Primary sponsor
James.Tipton@kylegislature.gov

Co-sponsors (44)

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Portrait of Jennifer Henson Decker

Jennifer Henson Decker

Representative · House District 058

Co-sponsor
Jennifer.Decker@kylegislature.gov
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Portrait of Shane Baker

Shane Baker

Representative · House District 085

Co-sponsor
Shane.Baker@kylegislature.gov
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Portrait of Kimberly Banta

Kimberly Banta

Representative · House District 063

Co-sponsor
kim.banta@kylegislature.gov
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Portrait of Ryan Bivens

Ryan Bivens

Representative · House District 024

Co-sponsor
ryan.bivens@kylegislature.gov
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Portrait of John Blanton

John Blanton

Representative · House District 092

Co-sponsor
John.Blanton@kylegislature.gov
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Portrait of Josh Bray

Josh Bray

Representative · House District 071

Co-sponsor
Josh.Bray@kylegislature.gov
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Portrait of Randy Bridges

Randy Bridges

Representative · House District 003

Co-sponsor
Randy.Bridges@kylegislature.gov
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Portrait of Emily Callaway

Emily Callaway

Representative · House District 037

Co-sponsor
emily.callaway@kylegislature.gov
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Portrait of Josh Calloway

Josh Calloway

Representative · House District 010

Co-sponsor
Josh.Calloway@kylegislature.gov
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Portrait of Steven Doan

Steven Doan

Representative · House District 069

Co-sponsor
steven.doan@kylegislature.gov
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Portrait of Ryan Dotson

Ryan Dotson

Representative · House District 073

Co-sponsor
Ryan.Dotson@kylegislature.gov
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Portrait of Daniel Fister

Daniel Fister

Representative · House District 056

Co-sponsor
Daniel.Fister@kylegislature.gov
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Portrait of Patrick Flannery

Patrick Flannery

Representative · House District 096

Co-sponsor
Patrick.Flannery@kylegislature.gov
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Portrait of Chris Fugate

Chris Fugate

Representative · House District 084

Co-sponsor
Chris.Fugate@kylegislature.gov
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Portrait of Deanna Frazier Gordon

Deanna Frazier Gordon

Representative · House District 081

Co-sponsor
Deanna.Gordon@kylegislature.gov
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Portrait of Peyton Griffee

Peyton Griffee

Representative · House District 026

Co-sponsor
peyton.griffee@kylegislature.gov
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Portrait of Vanessa Grossl

Vanessa Grossl

Representative · House District 088

Co-sponsor
vanessa.grossl@kylegislature.gov
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Portrait of David Hale

David Hale

Representative · House District 074

Co-sponsor
David.Hale@kylegislature.gov
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Portrait of Mark Hart

Mark Hart

Representative · House District 078

Co-sponsor
Mark.Hart@kylegislature.gov
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Portrait of Samara Heavrin

Samara Heavrin

Representative · House District 018

Co-sponsor
Samara.Heavrin@kylegislature.gov
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Portrait of John Hodgson

John Hodgson

Representative · House District 036

Co-sponsor
john.hodgson@kylegislature.gov
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Portrait of Kimberly Holloway

Kimberly Holloway

Representative · House District 002

Co-sponsor
kim.holloway@kylegislature.gov
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Portrait of Thomas Huff

Thomas Huff

Representative · House District 049

Co-sponsor
Thomas.Huff@kylegislature.gov
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Portrait of Mary Imes

Mary Imes

Representative · House District 005

Co-sponsor
MaryBeth.Imes@kylegislature.gov
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Portrait of DJ Johnson

DJ Johnson

Representative · House District 013

Co-sponsor
DJ.Johnson@kylegislature.gov
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Portrait of Kim King

Kim King

Representative · House District 055

Co-sponsor
Kim.King@kylegislature.gov
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Portrait of Chris Lewis

Chris Lewis

Representative · House District 029

Co-sponsor
chris.lewis@kylegislature.gov
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Portrait of Scott Lewis

Scott Lewis

Representative · House District 014

Co-sponsor
Scott.Lewis@kylegislature.gov
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Portrait of Matt Lockett

Matt Lockett

Representative · House District 039

Co-sponsor
Matt.Lockett@kylegislature.gov
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Portrait of Savannah Maddox

Savannah Maddox

Representative · House District 061

Co-sponsor
Savannah.Maddox@kylegislature.gov
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Portrait of Candy Massaroni

Candy Massaroni

Representative · House District 050

Co-sponsor
candy.massaroni@kylegislature.gov
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Portrait of Bobby McCool

Bobby McCool

Representative · House District 097

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Bobby.McCool@kylegislature.gov
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Portrait of Jason Nemes

Jason Nemes

Representative · House District 033

Co-sponsor
Jason.Nemes@kylegislature.gov
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Portrait of Michael Pollock

Michael Pollock

Representative · House District 051

Co-sponsor
Sarge.Pollock@kylegislature.gov
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Portrait of Marianne Proctor

Marianne Proctor

Representative · House District 060

Co-sponsor
marianne.proctor@kylegislature.gov
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Portrait of Felicia Rabourn

Felicia Rabourn

Representative · House District 047

Co-sponsor
Felicia.Rabourn@kylegislature.gov
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Portrait of Steve Riley

Steve Riley

Representative · House District 023

Co-sponsor
Steve.Riley@kylegislature.gov
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Portrait of T.J. Roberts

T.J. Roberts

Representative · House District 066

Co-sponsor
tj.roberts@kylegislature.gov
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Portrait of Tom Smith

Tom Smith

Representative · House District 086

Co-sponsor
Tom.Smith@kylegislature.gov
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Portrait of Nancy Tate

Nancy Tate

Representative · House District 027

Co-sponsor
Nancy.Tate@kylegislature.gov
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Portrait of Walker Thomas

Walker Thomas

Representative · House District 008

Co-sponsor
Walker.Thomas@kylegislature.gov
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Portrait of Aaron Thompson

Aaron Thompson

Representative · House District 098

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aaron.thompson@kylegislature.gov
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Portrait of Timmy Truett

Timmy Truett

Representative · House District 089

Co-sponsor
Timmy.truett@kylegislature.gov
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Portrait of Billy Wesley

Billy Wesley

Representative · House District 091

Co-sponsor
Bill.Wesley@kylegislature.gov

Bill Text Versions

Introduced (original)

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