HB79

Kentucky HB79 amends sales and use tax exemptions for firearm-related items.

Kentucky HB79 amends the sales and use tax exemptions for firearm-related items. The bill specifies that certain firearm-related items, including ammunition, antique firearms, body armor, firearms, firearm-related accessories, firearm safety courses, firearm safety devices, and firearm storage devices, are exempt from sales and use taxes. The bill also includes definitions for terms such as "ammunition," "firearm," "firearm safety course," and "firearm safety device." The changes take effect on August 1, 2026.