肯塔基州大會覆蓋州長安迪·貝舍爾（Andy Beshear）的《眾議院法案》第2章，對貨幣，金條和硬幣的銷售稅豁免

在硬幣經銷商，收藏家和投資者的具有里程碑意義的勝利中，肯塔基州大會已覆蓋州長安迪·貝希爾（Andy Beshear）的《眾議院法案2》

The Kentucky General Assembly has voted to override Gov. Andy Beshear’s veto of House Bill 2, granting a sales-tax exemption for currency, bullion, and coins.

肯塔基州大會已投票決定覆蓋州長安迪·貝什（Andy Beshear）的《眾議院法案》第2章，授予貨幣，金條和硬幣的銷售稅豁免。

The legislation, which was originally introduced on Jan. 10, passed the House with a 76-17 vote and the Senate with a 30-6 vote earlier this year.

該立法最初於1月10日提出，以76-17的投票通過了眾議院，參議院以30-6的投票通過了參議院。

The veto override, which was finalized on March 27 with an 80-19 vote in the House and an 31-6 vote in the Senate, marks the successful conclusion of a year-long effort to protect Kentucky taxpayers.

否決權在3月27日以80-19的投票在眾議院進行，參議院以31票對6票完成了否決權，這標誌著為保護肯塔基州納稅人的長達一年努力的成功結束。

HB 2 is meant to provide permanent tax relief on sales of currency, coins, and bullion transactions, and claims for this tax relief may be brought by any taxpayer.

HB 2旨在為貨幣，硬幣和金條交易的銷售提供永久的稅收減免，任何納稅人都可以提出稅收減免的索賠。

It also grants taxpayers the right to seek a refund, plus interest, legal fees, and up to $1,000 per day in damages, for any sales and use taxes paid on these transactions since Aug. 1, 2024.

自2024年8月1日以來，它還授予納稅人尋求退款，利息，律師費以及每天最高1,000美元的損害賠償的權利。

State officials may be personally held liable for any improper tax collection, and the legislation’s retroactive effect means that any violations of the legislation will be covered back to Aug. 1, 2024.

州官員可能會對任何不當稅收收集不當承擔責任，該立法的追溯效力意味著對立法的任何違規行為都將涵蓋至2024年8月1日。

An emergency clause in the legislation provides for its immediate effect.

立法中的緊急條款規定了其直接影響。

“This override is a landmark victory for coin dealers, collectors, and investors across Kentucky,” said NCBA executive director David Crenshaw.

NCBA執行董事戴維·克倫肖（David Crenshaw）說：“這是肯塔基州的硬幣經銷商，收藏家和投資者的地標勝利。”

“We thank the legislature for standing strong against the governor’s veto and ensuring that this common-sense tax policy remains in place.

“我們感謝立法機關堅決反對州長的否決權，並確保該常識性稅收政策仍然存在。

“This win also sends a powerful message that fairness in taxation is critically important.”

“這次勝利還傳達了一個有力的信息，即稅收公平至關重要。”

NCBA extends heartfelt gratitude to its Kentucky coalition leader, Byrd Saylor III of Louisville Numismatic Exchange, for his steadfast dedication to this cause throughout the year.

NCBA衷心感謝其肯塔基聯盟領導人，路易斯維爾錢幣交易所的伯德·塞勒三世，全年對這一事業的堅定奉獻。

Last year, Saylor was the recipient of the Diane Piret Memorial Outstanding Service Award for his work on the original exemption bill, while Jeff Garrett, Jonathan Kern, Eddie Bruner, and NCBA industry issues advisor Patrick Heller each received Legislative Champion awards.

去年，塞勒（Saylor）因其在原始豁免法案中的工作而獲得了黛安·皮雷特（Diane Piret）紀念傑出服務獎，而傑夫·加勒特（Jeff Garrett），喬納森·克恩（Jonathan Kern），埃迪·布魯納（Eddie Bruner）和NCBA行業問題顧問帕特里克·海勒（Patrick Heller）各自獲得了立法冠軍獎。

Governor Beshear’s veto had expressed his view that gold owners can afford to pay the additional taxes.

州長Beshear的否決權表示，他認為黃金所有者有能力支付額外的稅款。

However, in overriding this veto, the legislature argued that the policy unfairly burdens small savers and local businesses.

但是，在否決這個否決權時，立法機關認為，該政策不公平地負擔小儲戶和當地企業。

In HB 2, Kentucky is reaffirming its commitment to its numismatic and precious-metal bullion community.

在HB 2中，肯塔基州正在重申其對錢幣和珍貴金銀社區的承諾。

In addition to freedom from sales tax in future transactions, any affected taxpayers can now pursue direct refunds without administrative obstacles.

除了未來交易中免於營業稅的自由外，任何受影響的納稅人現在都可以在沒有行政障礙的情況下進行直接退款。

Information can be found at https://revenue.ky.gov/News/Pages/Instructions-on-Refunds-for-Sales-and-Use-Tax-Paid-for-Purchases-of-Bullion-and-Collectible-Currency.aspx, where instructions are provided on how to claim refunds for sales and use tax paid since Aug. 1, 2024, on purchases of bullion and collectible currency.

信息可以在https://revenue.ky.gov/news/pages/insustridions-on-refunds-for-sales-and-sales-and-sales-and-us----------------------------------------------------------- of-bullion and-collectible-currency.aspx.aspx.aspx，saspx，在其中提供有關如何索賠銷售和使用稅款自8月1日以來的公牛徵收的銷售和使用貨幣的指示，並在2024年8月以來購買貨幣，以及購買貨幣，以及購買的貨幣，以及購買的貨幣。