Draft Bill Request 18

Title AN ACT relating to sales and use tax exemptions.
Working Draft Document Draft
Sponsor Rep. Jeffery Donohue
Summary Amend KRS 139.010 to define "clothing" and "diaper"; 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 on or after July 1, 2023, but before July 1, 2027; require the Department of Revenue to report to the Interim Joint Committee on Appropriations and Revenue the amount of exemptions claimed.
Index Headings Reports Mandated
 - Department of Revenue expemption report, diapers
Sunset Legislation
 - Sales and use tax, exemption, diapers, August 1, 2027
 - Sales and use tax, diapers, exemption
Taxation, Sales and Use
 - Diapers, exemption

Last updated: 12/7/2022 3:17 PM (UTC -05:00:00