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.

Introduced: January 7, 2026

Last action: January 14, 2026

To Appropriations & Revenue (H)

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This bill would create a sales and use tax exemption for bees and related supplies when they are used commercially to produce honey or wax for sale, or to pollinate crops. It would take effect August 1, 2026. The change is intended to reduce tax costs for those operating beekeeping businesses in Kentucky. Who it may affect: commercial beekeepers and farmers who use bees for crop pollination.

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