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 · March 3, 2026

To Appropriations & Revenue (H)

Introduced February 24, 2026

House

Adjourned Sine Die

2026 Regular Session

HB723

AN ACT relating to sales and use tax.

Create a new section of KRS Chapter 139 to annually transfer 80% of the sales and use taxes, interest, and penalties collected during the preceding fiscal year from sporting goods retailers from the general fund to the Kentucky Heritage Land Conservation fund.

Environment and Conservation Funds State Agencies Taxation Taxation, Sales and Use Amusements And Recreations Budget and Financial Administration

Read the full text Kentucky Legislature LegiScan

AI-generated. Always verify with primary sources

Plain-language summary

Beta

This bill would direct 80 percent of the sales and use taxes collected from sporting goods retailers each year to the Kentucky Heritage Land Conservation Fund, rather than keeping that money in the state's general fund. The goal is to create a dedicated, recurring source of funding for land conservation efforts in Kentucky. Who it may affect: outdoor recreation enthusiasts, conservation organizations, and sporting goods retailers across Kentucky.

Open official bill text (PDF)·Report a problem with the summary