HB 723

Summary

HB 723, aN ACT relating to sales and use tax, was introduced in the House on Feb 24, 2026 by Rep. Mitch Whitaker (R). It was referred to Appropriations and Revenue, and last saw action on Mar 3, 2026: to Appropriations & Revenue (H).

Record

Text

HB 723 has no co-sponsors and has not gone to a roll call.

UNOFFICIAL COPY  26 RS BR 2043
1AN ACT relating to sales and use tax.
2 Be it enacted by the General Assembly of the Commonwealth of Kentucky:
3SECTION 1. A NEW SECTION OF KRS CHAPTER 139 IS CREATED TO
4 READ AS FOLLOWS:
5 On or before October 1, 2026, and every October 1 thereafter, eighty percent (80%) of
6 the tax receipts, interest, and penalties of sales and use taxes collected during the
7 immediately preceding fiscal year from establishments classified under the 2022 North
8 American Industry Classification System Code 459110 shall be transferred to the
9 Kentucky Heritage Land Conservation fund established in KRS 146.570.
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 XXXX 2/19/2026 4:17 PM  Jacketed

Create a new section of KRS Chapter 139 to annually transfer 80% of the sales and use taxes, interest, and penalties collected during the preceding fiscal year from sporting goods retailers from the general fund to the Kentucky Heritage Land Conservation fund.

Sponsors

Rep. Mitch Whitaker (R) sponsors HB 723 alone.

Mitch Whitaker

Rep. · R–94 · Sponsor

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Committees

HB 723 went before 2 committees: Committee On Committees and Appropriations and Revenue.

Committee On Committees

Committee On Committees

Referred to · Feb 24, 2026 · 52 Bills

Appropriations and Revenue

Appropriations and Revenue

Referred to · Mar 3, 2026 · 156 Bills

History

HB 723 has taken 3 actions since Feb 24, 2026, the latest on Mar 3, 2026.

Votes

HB 723 has not gone to a roll call.

Source: apps.legislature.ky.gov · legiscan.com