Bill > HB57

This bill amends Kentucky Revised Statutes (KRS) 139.480 to exempt from sales and use tax bees that are part of a commercial enterprise focused on producing honey or wax for sale, or for pollinating crops that are intended for human consumption or for sale in the regular course of business. Additionally, the bill exempts various items used in this beekeeping enterprise, including sugar, high fructose corn syrup, medications and chemicals for mite, fungus, and parasite control, hive components and accessories, beeswax foundation and frames, extraction equipment, beekeeping apparel, and specialized machinery for managing bees and their products. This exemption is set to take effect on August 1, 2026.