Kentucky legislation · 2026 Regular Session
Kentucky HB133: AN ACT relating to severance taxes.
Status: In committee, January 14, 2026
Amend KRS 143A.030 to remove fluorspar from the severance tax exemption and make it taxable as a natural resource; amend KRS 143A.010 to add fluorspar to the definition of "natural resources."
What the bill says
An act relating to severance taxes.
From the introduced text:
AN ACT relating to severance taxes. Be it enacted by the General Assembly of the Commonwealth of Kentucky: Section 1. KRS 143A.030 is amended to read as follows: The taxes imposed in KRS 143A.020 do not apply to [fluorspar, ]lead, zinc, and barite severed for any purposes or to rock, limestone, or gravel used for privately maintained but publicly dedicated roads or limestone when sold or used by the taxpayer for agricultural purposes so as to qualify for exemption from sales and use taxes as provided in KRS 139.480. Section 2. KRS 143A.010 is amended to read as follows: As used in this (2) "Natural resource" means all forms of minerals, including but not limited to rock, stone, limestone, shale, gravel, sand, clay, fluorspar, natural gas, and natural gas liquids, which are contained in or on the soils or waters of this state. For purposes of this chapter, "natural resource" does not include coal and oil which are taxed under KRS 143.020 and 137.120; (3) "Severing" or "severed" means the physical removal of the natural resource from the earth or waters of this state by any means; however, "severing" or "severed" shall not include the removal of natural gas from underground storage facilities into which the natural gas has been mechanically injected following its initial removal from the earth; (4) …
Sponsors
- Jim Gooch (R, HD-012) · primary sponsor
Latest actions
- : to Appropriations & Revenue (H)
- : to Committee on Committees (H)
- : introduced in House
Subjects: State Agencies, Taxation, Taxation, Severance, Minerals And Mining
Common questions
- What is HB133?
- HB133 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to severance taxes.
- What does HB133 do?
- In its own words: An act relating to severance taxes.
- What is the status of HB133?
- In committee as of January 14, 2026. Latest action: to Appropriations & Revenue (H) (January 14, 2026).
- Who sponsored HB133?
- Jim Gooch (R, HD-012).
- Where is the official record for HB133?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb133.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.