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

HB79

AN ACT relating to sales and use tax exemptions for firearm-related items.

Amend KRS 139.010, relating to sales and use taxes, to define "ammunition," "antique firearm," "body armor," firearm," "firearm muffler or silencer," "firearm-related accessory," "firearm safety course," "firearm safety device," and "firearm storage device"; amend KRS 139.480 to exempt ammunition, antique firearms, body armor, firearms, firearm-related accessories, firearm safety courses, firearm safety devices, firearm storage devices, noise cancelling ear protection, and admissions or program fees related to certain firearm-related activities; EFFECTIVE August 1, 2026.

Effective Dates, Delayed Explosives Firearms and Weapons Taxation Taxation, Sales and Use Fiscal Note

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This bill would remove Kentucky sales and use tax from a range of firearm-related purchases, including guns, ammunition, body armor, firearm accessories, safety devices, storage equipment, noise-cancelling ear protection, and fees for firearm safety courses and related activities. New definitions for these items would be added to state tax law. The exemptions would take effect August 1, 2026. Who it may affect: Kentuckians who purchase firearms, ammunition, or firearm-related equipment, as well as those who pay for firearm safety courses or training programs.

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