2025 Regular SessionKentucky Legislature

HB281: AN ACT relating to sales and use tax exemptions for firearm-related items.

Legislative Summary

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 July 1, 2025.

Demographic Impact

Overall analysis of equity impact

70% Bias
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

2/4/2025
introduced in House
House of Representatives
2/4/2025
to Committee on Committees (H)
House of Representatives
2/7/2025
to Appropriations & Revenue (H)
House of Representatives

Status Information

Current Status
Introduced(2/4/2025)
Chamber
House of Representatives
Committee
Appropriations and Revenue(House of Representatives)

Documents

Introduced
Bill Text1/1/1970151.6 KB