AN ACT relating to a sales and use tax exemption for diapers.

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.

Children and Minors Effective Dates, Delayed Taxation Taxation, Sales and Use Aged Persons and Aging Disabilities

Introduced: March 3, 2026

Last action: March 10, 2026

To Appropriations & Revenue (H)

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Legislative History

Mar 3, 2026 · House

In House

Mar 3, 2026 · House

To Committee On Committees (H)

Mar 10, 2026 · House

To Appropriations & Revenue (H)

Primary Sponsor

Josh Calloway

Representative · House District 010

Primary sponsor

Josh.Calloway@kylegislature.gov

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Co-sponsors (2)

T.J. Roberts

Representative · House District 066

Co-sponsor

tj.roberts@kylegislature.gov

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Lindsey Burke

Representative · House District 075

Co-sponsor

lindsey.burke@kylegislature.gov

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