HB57

AN ACT relating to sales and use tax.

Introduced·1/7/26
Bill Text

Kentucky HB57 amends sales and use tax exemptions for various goods and services.

Kentucky HB57 modifies the sales and use tax exemptions in the state. It exempts sales of items such as machinery for new and expanded industries, farm machinery, and livestock used in farming. It also includes exemptions for items like textbooks, building materials for construction projects, and certain fuels used in farming operations. Additionally, the bill exempts medicinal cannabis when sold, used, stored, or consumed in accordance with state law. The changes in the bill are set to take effect on August 1, 2026.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Appropriations and Revenue Committee
Next
Committee decision

Sponsors

0
4
RRRR
Democratic CaucusRepublican Caucus

History

Jan 14

House

to Appropriations & Revenue (H)

Jan 7

House

introduced in House

Jan 7

House

to Committee on Committees (H)