AN ACT proposing to create a new section of the Constitution of Kentucky relating to the exemption of state and local excise, sales, and use taxes from food, food ingredients, prescription drugs, and residential and on-farm utilities.

UNOFFICIAL COPY 26 RS BR 235
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AN ACT proposing to create a new section of the Constitution of Kentucky relating 1
to the exemption of state and local excise, sales, and use taxes from food, food 2
ingredients, prescription drugs, and residential and on-farm utilities. 3
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 4
Section 1. Are you in favor of creating an exemption from state and local 5
excise, sales, and use taxes for food, food ingredients, prescription drugs, and on -farm 6
residential utilities, and by amending the Constitution of Kentucky to read as follows? 7
SECTION 2. IT IS PROPOSED THAT A NEW SECTION BE ADDED TO 8
THE CONSTITUTION OF KENTUCKY TO READ AS FOLLOWS: 9
The General Assembly shall not impose, nor allow to be imposed by any county, 10
city, town, or other municipal corporation, any excise, sales, or use tax on: 11
(1) Food and food ingredients, which include liquid, concentrated, solid, 12
frozen, dried, or dehydrated substances sold for ingestion or chewing by humans and 13
are consumed for their taste or nutritional value, but do not includ e alcohol, tobacco, 14
candy, dietary supplements, soft drinks, and prepared food that has been mixed, 15
combined, heated, or served with utensils by the retailer; 16
(2) Any drug purchased for the treatment of a human being for which a 17
prescription is required by state or federal law; 18
(3) Residential utilities, including electricity, water, sewer services, and natural 19
gas, when used by the owner in the home maintained as his or her permanent 20
residence; and 21
(4) On-farm utilities, including electricity, water, sewer services, and natural 22
gas, when used for the purpose of farming by a farmer who is regularly engaged in the 23
occupation of tilling and cultivating the soil for production of crops, the raising and 24
feeding livestock or poultry of a kind the products of which ordinarily constitute food 25
for human consumption, producing milk for sale, or raising ratite birds, llamas, 26
alpacas, buffaloes, cervids, or aquatic organisms as an agricultural pursuit. 27
UNOFFICIAL COPY 26 RS BR 235
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Section 3. This amendment shall be submitted to the voters of the 1
Commonwealth for their ratification or rejection at the time and in the manner provided 2
for under Sections 256 and 257 of the Constitution, KRS 118.415, and Sections 4 and 5 3
of this Act. 4
Section 4. Notwithstanding any provision in KRS 118.415 to the contrary, the 5
Secretary of State shall cause the entirety of the question in Section 1 of this Act and the 6
entirety of the proposed amendment to the Constitution of Kentucky contained in Section 7
2 of this Act to be published at least one time in a newspaper of general circulation 8
published in this state, and shall also cause to be published at the same time and in the 9
same manner the fact th at the amendment will be submitted to the voters for their 10
acceptance or rejection at the next regular election at which members of the General 11
Assembly are to be voted for. The publication required by this section and KRS 118.415 12
shall be made no later th an the first Tuesday in August preceding the election at which 13
the amendment is to be voted on. 14
Section 5. Notwithstanding any provision in KRS 118.415 to the contrary, the 15
Secretary of State, not later than the second M onday after the second Tuesday in August 16
preceding the next regular election at which members of the General Assembly are to be 17
chosen in a year in which there is not an election for President and Vice President of the 18
United States, or not later than the Thursday after the first Tuesday in September 19
preceding a regular election in a year in which there is an election for President and Vice 20
President of the United States, shall certify the entirety of the question in Section 1 of this 21
Act and the entirety o f the proposed amendment contained in Section 2 of this Act to the 22
county clerk of each county, and the county clerk shall have the entirety of the 23
amendment, as so certified, indicated on the ballots provided to the voters in paper or 24
electronic form as applicable to the voting machines in use in each county or precinct. 25