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Kentucky HB 262 exempts aircraft sales to nonresidents from state sales tax under specific conditions

Original title: AN ACT relating to an exemption of sales and use tax for aircraft.

Last action · January 15, 2026: to Appropriations & Revenue (H)Sponsor: Kim Holloway

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Kentucky HB 262 exempts aircraft sold to nonresidents and delivered within the state from , provided the aircraft is consumed outside Kentucky, not based or registered locally, and removed from the state within 30 days of purchase.

Why it matters

The measure changes tax obligations for non-resident aircraft buyers and aircraft retailers in Kentucky by removing sales tax liability for qualifying out-of-state purchases.

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Nonresident aircraft purchasers

Nonresident buyers purchasing aircraft delivered in Kentucky are exempt from paying state sales and use tax if specific out-of-state conditions are met.

Directly affected

Aircraft retailers in Kentucky

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

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News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

2 actions
  1. Jan 15, 2026HouseCommittee
    to Appropriations & Revenue (H)
  2. Jan 8, 2026HouseIntroduced
    introduced in House to Committee on Committees (H)

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Kim Holloway, Kentucky River Authority, United States Postal Service and 1 more
PersonKim Holloway“Bill sponsor”Map →
OrganizationKentucky River Authority“Mentioned in existing statutory reference regarding water use fees”Map →
OrganizationUnited States Postal Service“Mentioned in delivery and carrier provisions”Map →
OrganizationGeneral Assembly of the Commonwealth of Kentucky“Legislative body enacting the bill”Map →

Sources

Open source document

apps.legislature.ky.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 50)
  • Controversy20
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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