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 · January 14, 2026

To Appropriations & Revenue (H)

Introduced January 7, 2026

House

Adjourned Sine Die

2026 Regular Session

HB57

AN ACT relating to sales and use tax.

Amend KRS 139.480, relating to the sales and use taxes, to exempt bees used in a commercial enterprise for the production of honey or wax for sale or for the pollination of crops, and certain items used in that pursuit; EFFECTIVE August 1, 2026.

Agriculture Effective Dates, Delayed Taxation Taxation, Sales and Use

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Plain-language summary

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This bill would create a sales and use tax exemption for bees used commercially to produce honey or wax for sale or to pollinate crops, along with certain related supplies. It would take effect August 1, 2026. Who it may affect: beekeepers and agricultural producers who use bees commercially in Kentucky.

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