---
type: "Bill"
title: "AN ACT relating to the registration of farmers for sales and use tax exemption purposes."
description: "AN ACT relating to the registration of farmers for sales and use tax exemption purposes."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2020RS"
identifier: "SB 148"
citation: "Kentucky SB 148 (2020RS)"
classification: ["bill"]
subjects: ["Effective Dates", "Delayed", "Taxation", "Taxation", "Sales and Use", "Agriculture"]
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 23
vote_count: 3
first_action: "2020-02-06T05:00:00+00:00"
last_action: "2020-03-27T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/e0d529a0-df27-4a91-826e-aa8f3207096c"
source_url: "https://apps.legislature.ky.gov/record/20RS/sb148.html"
source_hash: "a6b95ff484f0af7d257181457c3f025a19a9ca9e9f28d8e0027bfb89c788bc59"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ky"]
---

# Kentucky SB 148 (2020RS) — AN ACT relating to the registration of farmers for sales and use tax exemption purposes.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/20RS/sb148/orig_bill.pdf)
2. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/20RS/sb148/bill.pdf)

## Votes

- PASS SB 148 W/ hcs1 FINAL PASSAGE — **pass** (pass) · upper
- Pass — **pass** (pass) · upper
- PASS SB 148 — **pass** (pass) · upper

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-02-06T05:00:00+00:00** introduced in Senate `introduction`
- **2020-02-10T05:00:00+00:00** to Appropriations & Revenue (S) `referral-committee`
- **2020-02-25T05:00:00+00:00** reported favorably, 1st reading, to Calendar `committee-passage`
- **2020-02-26T05:00:00+00:00** 2nd reading, to Rules `reading-2`
- **2020-02-27T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Tuesday, March 3, 2020
- **2020-03-03T05:00:00+00:00** 3rd reading, passed 38-0 `reading-3, passage`
- **2020-03-03T05:00:00+00:00** received in House
- **2020-03-05T05:00:00+00:00** to Agriculture (H) `referral-committee`
- **2020-03-05T05:00:00+00:00** posted in committee
- **2020-03-17T04:00:00+00:00** taken from Agriculture (H)
- **2020-03-17T04:00:00+00:00** 1st reading `reading-1`
- **2020-03-17T04:00:00+00:00** returned to Agriculture (H)
- **2020-03-18T04:00:00+00:00** reported favorably, 2nd reading, to Rules with Committee Substitute (1) `committee-passage`
- **2020-03-19T04:00:00+00:00** posted for passage in the Regular Orders of the Day for Thursday, March 19, 2020
- **2020-03-19T04:00:00+00:00** 3rd reading, passed 82-0 with Committee Substitute (1) `reading-3, passage`
- **2020-03-19T04:00:00+00:00** received in Senate
- **2020-03-19T04:00:00+00:00** posted for passage for concurrence in House Committee Substitute (1)
- **2020-03-19T04:00:00+00:00** Senate concurred in House Committee Substitute (1)
- **2020-03-19T04:00:00+00:00** passed 29-0 `passage`
- **2020-03-19T04:00:00+00:00** enrolled, signed by President of the Senate
- **2020-03-19T04:00:00+00:00** enrolled, signed by Speaker of the House
- **2020-03-19T04:00:00+00:00** delivered to Governor
- **2020-03-27T04:00:00+00:00** signed by Governor (Acts ch. 38) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e0d529a0-df27-4a91-826e-aa8f3207096c`. Confidence: reported (aggregated from official Kentucky legislature records).