26RS HB 865

Actions

Last Action	03/03/26: to Committee on Committees (H)
Title	AN ACT relating to a sales and use tax exemption for diapers.
Bill Documents	Introduced
Bill Request Number	2486
Sponsors	J. Calloway, T. Roberts
Summary of Original Version	Amend KRS 139.010 to define "diaper"; amend KRS 139.480 to exempt all diapers from the sales and use tax; make technical corrections; EFFECTIVE August 1, 2026.
Index Headings of Original Version	Children And Minors - Sales and use tax, diapers, exemption Effective Dates, Delayed - Sales and use tax, diapers, exemption, August 1, 2026 Taxation - Sales and use, diapers, exemption Taxation, Sales And Use - Diapers, exemption Aged Persons And Aging - Sales and use tax, diapers, exemption Disabilities - Sales and use tax, diapers, exemption