AN ACT relating to the exemption of churches from sales and use taxes.

Create a new section of KRS Chapter 139 to exempt religious institutions from sales and use tax; amend KRS 139.200 and 139.495 to conform; EFFECTIVE July 1, 2025.

Introduced: February 12, 2025

Last action: February 14, 2025

To Appropriations & Revenue (H)

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This bill would exempt religious institutions from paying Kentucky's sales and use tax on their purchases. Currently, churches and similar organizations may pay sales tax on certain goods and services; this change would remove that tax obligation. It would take effect July 1, 2025. Who it may affect: religious institutions and the congregations they serve across Kentucky.

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