HB115
Log in to followAN ACT relating to sales and use tax exemptions for menstrual discharge collection devices.
Amend KRS 139.010, relating to the sales and use taxes, to define "menstrual discharge collection devices"; amend KRS 139.480 to exempt from sales and use tax the sale or purchase of menstrual discharge collection devices; apply to sales or purchases made on or after August 1, 2026, but before August 1, 2030; 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; amend KRS 131.190 to allow the Department of Revenue to report to the Legislative Research Commission.
Introduced: January 7, 2026
Last action: January 14, 2026
Plain-language summary
This bill would remove Kentucky sales and use tax from purchases of menstrual discharge collection devices, such as pads, tampons, and similar products. The exemption would apply to sales made between August 1, 2026, and August 1, 2030, making it temporary rather than permanent. The Department of Revenue would be required to report yearly on how much tax revenue was exempted under this provision. Who it may affect: Kentuckians who purchase menstrual hygiene products.
Legislative History
Primary Sponsor
Co-sponsors (2)
