Kentucky House Bill 101: AN ACT relating to an exemption from sales and use tax for religious institutions.

Kentucky · 2026 Regular Session

What it does

Amend KRS 139.495 to define "educational or charitable institution" and "religious institution"; exempt purchases and sales of tangible personal property, digital property, or services made by qualifying religious institutions from state sales and use taxes; make technical changes.

Latest action

floor amendments (1) and (2-title) filed (2026-02-09)

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