Draft Bill Request 179

Title AN ACT relating to sales and use tax exemptions.
Working Draft Document Draft
Sponsor Rep. Rachel Roberts
Summary Amend KRS 139.010 to define "breast pump," "breast pump collection and storage supplies," "breast pump kit," "clothing," "diaper," and "feminine hygiene products"; amend KRS 139.480 to exempt from sales and use tax the sale or purchase of baby bottles, baby wipes, breast pumps, breast pump collection and storage supplies, breast pump kits, diapers, and feminine hygiene products; apply to sales or purchases made on or after July 1, 2023, but before July 1, 2027; require the Department of Revenue to report annually to the Interim Joint Committee on Appropriations and Revenue the total exemptions claimed for the previous fiscal year on September 1; amend KRS 131.190 to allow the Department of Revenue to report to the Legislative Research Commission.
Index Headings Reproductive Issues
 - Sales and use tax, baby-related products, diapers, and feminine hygiene products, exemption
Reports Mandated
 - Department of Revenue, sales and use tax, baby-related products, diapers, feminine hygiene products
Sunset Legislation
 - Baby-related items, diapers, and feminine hygiene products, sales and use tax, July 1, 2027
Taxation
 - Sales and use tax, baby-related items, diapers, and feminine hygiene products, exemption
Taxation, Sales and Use
 - Baby-related items, diapers, and feminine hygiene products, exemption
Women
 - Sales and use tax, baby-related objects, diapers, and feminine hygiene products, exemption
Children and Minors
 - Baby-related items, diapers, and feminine hygiene products, sales and use tax, exemption

Last updated: 11/30/2022 12:44 PM (UTC -05:00:00