HB114
Log in to followAN ACT relating to sales and use tax exemptions for baby and personal care products.
Amend KRS 139.010, relating to the sales and use taxes, to define terms; 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, incontinence products, and 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 certain baby and personal care products, including diapers, baby wipes, baby bottles, breast pumps and related supplies, incontinence products, and menstrual products. The exemption would be temporary, applying to purchases made between August 1, 2026 and August 1, 2030. The Department of Revenue would be required to report annually on how much the exemption is used. Who it may affect: shoppers who purchase diapers, baby care products, incontinence products, or menstrual products in Kentucky.
Legislative History
Primary Sponsor
Co-sponsors (3)
