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Read. Follow. Verify.Kentucky bill directs 80 percent of sales tax revenue from bookstores to the Heritage Land Conservation Fund
Last action · March 3, 2026: to Appropriations & Revenue (H)Sponsor: Mitch Whitaker
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What This Bill Proposed
AN ACT relating to sales and use tax.
Directs a portion of state tax revenue from specific retail establishments toward land conservation efforts rather than general state funds.
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.
Kentucky Heritage Land Conservation fund
Receives annual transfers equal to eighty percent of sales and use taxes collected from specific bookstores.
Establishments classified under NAICS Code 459110
Sales and use taxes collected from these businesses are designated for transfer to a conservation fund.
Key Facts
- Eighty percent of sales and use tax receipts, interest, and penalties from bookstores (NAICS Code 459110) must be transferred annually.
- Transfers begin on or before October 1, 2026, and occur every October 1 thereafter.
- Funds collected from the preceding fiscal year are transferred to the Kentucky Heritage Land Conservation fund established in KRS 146.570.
- The tax receipts subject to transfer include those collected from establishments classified under the 2022 North American Industry Classification System Code 459110.
Frequently Asked Questions
Where do the transferred funds go?
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News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in House committee.
Procedural history
2 actions- Mar 3, 2026HouseCommitteeto Appropriations & Revenue (H)
- Feb 24, 2026HouseIntroducedintroduced 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
Sources
apps.legislature.ky.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 40)
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
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