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.

Introduced: February 24, 2026

Last action: March 3, 2026

To Appropriations & Revenue (H)

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This bill would require 80% of the sales and use taxes collected from sporting goods retailers each year to be moved from the state's general fund into the Kentucky Heritage Land Conservation Fund. The transfer would happen annually, based on what was collected in the previous fiscal year. This could provide a dedicated, recurring source of funding for land conservation efforts in Kentucky. Who it may affect: Kentuckians who use or benefit from conserved lands, sporting goods retailers, and those interested in how state tax revenue is allocated.

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