24RS HB 340

House Bill 340

Actions

Last Action	01/22/24: to Committee on Committees (H)
Title	AN ACT relating to sales and use tax exemptions.
Bill Documents	Introduced
Bill Request Number	364
Sponsors	R. Roberts, C. Aull, G. Brown Jr., B. Chester-Burton, D. Grossberg, J. Raymond
Summary of Original Version	Amend KRS 139.010 to define "breast pump," "breast pump collection and storage supplies," "breast pump kit," "children's diapers," "clothing," "diaper," "feminine hygiene product," "incontinence product", "incontinence underpad" and "pad, liner, and booster pad"; 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, feminine hygiene products, and incontinence products; apply to sales or purchases made on or after August 1, 2024, but before August 1, 2028; 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; EFFECTIVE August 1, 2024.
Index Headings of Original Version	Effective Dates, Delayed - Sales and use tax, breast pumps, diapers, feminine products exemption, August 1, 2024 Reproductive Issues - Sales and use tax, baby-related products, 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 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, August 1, 2028 Taxation - Sales and use tax, baby-related items, diapers, and feminine hygiene products, exemption