House Bill 54

Last Action 01/07/20: to Appropriations & Revenue (H)
Title AN ACT relating to taxation.
Bill Documents Introduced
Bill Request Number 178
Sponsors A. Scott, T. Bojanowski, G. Brown Jr, K. Flood, J. Jenkins, N. Kulkarni, M. Marzian, P. Minter, J. Nemes, J. Raymond, R. Roberts, A. Tackett Laferty, L. Willner
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, breast pumps, and certain baby products; provide that the exemptions apply to sales or purchases made after August 1, 2020, but before August 1, 2024; 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 - Baby products and diapers, exemption of
Taxation - Sales and use tax, baby products and diapers, exemption of
Taxation, Sales and Use - Baby products and diapers, exemption of
Children and Minors - Baby products and diapers, exemption of sales and use tax
Reports Mandated - Department of revenue expenditure report, baby products and diapers


  • Prefiled by the sponsor(s).
  • introduced in House
  • to Appropriations & Revenue (H)

Last updated: 10/27/2020 12:10 PM (EDT)
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