Kentucky legislation · 2026 Regular Session
Kentucky HB175: AN ACT relating to a sales and use tax holiday and declaring an emergency.
Status: In committee, January 14, 2026
Create a new section of KRS Chapter 139 to define terms; establish a 3-day sales and use tax holiday during the first Friday through Sunday in August each year exempting eligible property, which includes tangible personal property, with certain exceptions, not to exceed $3,000, and clothing or clothing accessories or equipment if the price of the item does not exceed $200; direct that the first sales tax holiday will occur from August 7 to August 9, 2026; EMERGENCY.
What the bill says
An act relating to a sales and use tax holiday and declaring an emergency.
From the introduced text:
AN ACT relating to a sales and use tax holiday and declaring an emergency. Be it enacted by the General Assembly of the Commonwealth of Kentucky: SECTION 1. A NEW SECTION OF KRS CHAPTER 139 IS CREATED TO READ AS FOLLOWS: (1) As used in this section: (a) "Clothing" means all human wearing apparel suitable for general use: 1. "Clothing" includes but is not limited b. Athletic supporters; c. Bathing suits and caps and beach capes and coats; d. Belts and suspenders; e. Boots, overshoes, shoes, steel-toed shoes, sandals, slippers, sneakers, and shoelaces and insoles for shoes; f. Coats and jackets; g. Costumes; h. Disposable and cloth diapers for children or adults and rubber pants; i. Formal wear; j. Garters, garter belts, and girdles; k. Gloves and mittens for general use; l. Hats, caps, ear muffs, and scarves; m. Hosiery, pantyhose, socks, footlets, and stockings; n. Lab coats; o. Neckties; p. Rainwear; q. Underwear; r. Uniforms, athletic and nonathletic; and XXXX 1/6/2026 5:37 PM Jacketed UNOFFICIAL COPY 26 RS BR s. Wedding apparel. 2. "Clothing" does not b. Costume masks sold separately; c. Patches and emblems sold separately; d. Sewing equipment and supplies, including but not limited to knitting needles, patterns, pins, scissors, sewing needles, tape measures, and thimbles; and e. Sewing materials that become part of "clothing," including but …
Sponsors
- Beverly Chester-Burton (D, HD-044) · primary sponsor
- George Brown (D, HD-077)
- Anne Donworth (D, HD-076)
- Myron Dossett (R, HD-009)
- Patrick Flannery (R, HD-096)
- Alan Gentry (D, HD-046)
- Daniel Grossberg (D, HD-030)
- Vanessa Grossl (R, HD-088)
- Chris Lewis (R, HD-029)
- Mary Marzian (D, HD-041)
- Amy Neighbors (R, HD-021)
- Jason Nemes (R, HD-033)
Latest actions
- : to Appropriations & Revenue (H)
- : to Committee on Committees (H)
- : introduced in House
Subjects: Effective Dates, Emergency, Trade Practices And Retailing, Taxation, Sales And Use, Taxation, Sales, Accountants
Common questions
- What is HB175?
- HB175 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to a sales and use tax holiday and declaring an emergency.
- What does HB175 do?
- In its own words: An act relating to a sales and use tax holiday and declaring an emergency.
- What is the status of HB175?
- In committee as of January 14, 2026. Latest action: to Appropriations & Revenue (H) (January 14, 2026).
- Who sponsored HB175?
- Beverly Chester-Burton (D, HD-044), with 11 co-sponsors.
- Where is the official record for HB175?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb175.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.