HB 79
AN ACT relating to sales and use tax exemptions for firearm-related items.
In Plain Language
This bill removes sales tax from firearms, ammunition, body armor, firearm accessories, firearm safety courses, safety devices, storage devices, and hearing protection. It also eliminates tax on admission fees for firearm-related activities. The changes take effect August 1, 2026.
Official 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 August 1, 2026.
Sponsor
T. Roberts (Republican-66)
Cosponsors
2 listed
Latest action
to Appropriations & Revenue (H)
Jan 14, 2026
Official source
Action history
Write to this bill’s sponsor
Draft a constituent message about this bill in your own words -- grounded in the actual summary, not a form letter.
Don’t worry — we’ll help you form the message.
Compose a message