---
type: "Bill"
title: "AN ACT relating to agriculture exemption license numbers, and declaring an emergency."
description: "Amend KRS 139.481 to require a person who has an agriculture exemption license number to provide it to the seller or retailer at the time of purchase; amend KRS 139.260 and 139.270 to allow a retailer to accept an agriculture exemption license number or a Streamline Sales and Use Tax Agreement Certificate of Exemption that include an agriculture exemption number instead of a certificate of exemption at the time of a sale; amend KRS 139.735 and 139.990 to conform; EMERGENCY."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2022RS"
identifier: "SB 121"
citation: "Kentucky SB 121 (2022RS)"
classification: ["bill"]
subjects: ["Agriculture", "Effective Dates", "Emergency", "Taxation", "Taxation", "Sales and Use"]
status: "enacted"
primary_sponsors: ["D. Givens"]
version_count: 3
action_count: 23
vote_count: 3
first_action: "2022-01-27T05:00:00+00:00"
last_action: "2022-03-30T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/c1c44880-2400-433e-b83f-22f2124b95eb"
source_url: "https://apps.legislature.ky.gov/record/22RS/sb121.html"
source_hash: "3a0f53be2fc18d8640625f89dd26614dee179230a7cb75e120f2a8ff2ca497a4"
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 121 (2022RS) — AN ACT relating to agriculture exemption license numbers, and declaring an emergency.

Amend KRS 139.481 to require a person who has an agriculture exemption license number to provide it to the seller or retailer at the time of purchase; amend KRS 139.260 and 139.270 to allow a retailer to accept an agriculture exemption license number or a Streamline Sales and Use Tax Agreement Certificate of Exemption that include an agriculture exemption number instead of a certificate of exemption at the time of a sale; amend KRS 139.735 and 139.990 to conform; EMERGENCY.

## 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/22RS/sb121/orig_bill.pdf)
2. **Acts Chapter 58** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/22RS/documents/0058.pdf)
3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/22RS/sb121/bill.pdf)

## Votes

- FINAL PASSAGE SB 121 W/ hcs1 — **pass** (pass) · upper
- Pass — **pass** (pass) · upper
- PASS SB 121 — **pass** (pass) · upper

## Sponsors

- D. Givens — primary (person)

## Timeline

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

- **2022-01-27T05:00:00+00:00** introduced in Senate `introduction`
- **2022-01-27T05:00:00+00:00** to Committee on Committees (S) `referral-committee`
- **2022-01-31T05:00:00+00:00** to Appropriations & Revenue (S) `referral-committee`
- **2022-02-16T05:00:00+00:00** reported favorably, 1st reading, to Consent Calendar `committee-passage`
- **2022-02-17T05:00:00+00:00** 2nd reading, to Rules as a Consent bill `reading-2`
- **2022-02-22T05:00:00+00:00** posted for passage in the Consent Orders of the Day for Wednesday, February 23, 2022
- **2022-02-23T05:00:00+00:00** 3rd reading, passed 36-0 `passage, reading-3`
- **2022-02-24T05:00:00+00:00** received in House
- **2022-02-24T05:00:00+00:00** to Committee on Committees (H) `referral-committee`
- **2022-03-07T05:00:00+00:00** to Agriculture (H) `referral-committee`
- **2022-03-09T05:00:00+00:00** reported favorably, 1st reading, to Calendar with Committee Substitute (1) `committee-passage`
- **2022-03-10T05:00:00+00:00** 2nd reading, to Rules `reading-2`
- **2022-03-10T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Friday, March 11, 2022
- **2022-03-16T04:00:00+00:00** 3rd reading, passed 96-0 with Committee Substitute (1) `passage, reading-3`
- **2022-03-17T04:00:00+00:00** received in Senate
- **2022-03-17T04:00:00+00:00** to Rules (S) `referral-committee`
- **2022-03-21T04:00:00+00:00** posted for passage for concurrence in House Committee Substitute (1)
- **2022-03-22T04:00:00+00:00** Senate concurred in House Committee Substitute (1)
- **2022-03-22T04:00:00+00:00** passed 37-0 `passage`
- **2022-03-22T04:00:00+00:00** enrolled, signed by President of the Senate `passage`
- **2022-03-22T04:00:00+00:00** enrolled, signed by Speaker of the House `passage`
- **2022-03-22T04:00:00+00:00** delivered to Governor
- **2022-03-30T04:00:00+00:00** signed by Governor (Acts Ch. 58) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c1c44880-2400-433e-b83f-22f2124b95eb`. Confidence: reported (aggregated from official Kentucky legislature records).