House Bill 124

Last Action 01/10/19: to Appropriations & Revenue (H)
Title AN ACT relating to the exemption of diapers from sales and use taxation.
Bill Documents Introduced
Fiscal Impact Statement Fiscal Note
Bill Request Number 162
Sponsor D. Schamore
Summary of Original Version Amend KRS 139.010 to define "diapers"; amend KRS 139.480 to exempt from sales and use tax the sale or purchase of diapers; provide that the exemptions apply to sales or purchases made after July 1, 2019, but before July 1, 2023; require the Department of Revenue to report to the Interim Joint Committee on Appropriations and Revenue the amount of exemptions claimed.
Index Headings of Original Version Fiscal Note - Sales and use tax, diapers, exemption of
Taxation - Sales and use tax, diapers, exemption of
Taxation, Sales and Use - Diapers, exemption of
Children and Minors - Diapers, exemption of sales and use tax
Reports Mandated - Department of revenue expenditure report, diapers


  • introduced in House
  • to Appropriations & Revenue (H)

Last updated: 11/9/2023 3:08 PM (EST)