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.

Introduced: January 7, 2026

Last action: January 14, 2026

To Appropriations & Revenue (H)

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This bill would remove the state sales and use tax from a range of firearm-related purchases, including firearms, ammunition, body armor, firearm accessories, safety devices, storage devices, noise-cancelling ear protection, and fees for firearm safety courses and related activities. It also establishes legal definitions for these items within Kentucky tax law. If passed, the changes would take effect August 1, 2026. Who it may affect: Kentuckians who purchase firearms, ammunition, or related equipment, as well as those who pay for firearm safety courses or shooting-related activities.

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