AN 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, menstrual discharge collection devices, and incontinence products; apply to sales or purchases made on or after July 1, 2025, but before July 1, 2029; require the Department of Revenue to report…

Introduced: January 8, 2025

Last action: February 4, 2025

To Appropriations & Revenue (H)

Read the full text Kentucky Legislature LegiScan

AI-generated — always verify with primary sources

Plain-language summary

Beta

This bill would remove Kentucky sales and use tax from a set of baby and personal care products, including diapers, baby wipes, baby bottles, breast pumps and related supplies, menstrual products, and incontinence products. The exemption would be in effect from July 1, 2025 through June 30, 2029, after which it would expire unless renewed. The Department of Revenue would be required to report each year on how much tax revenue was exempted under this…

Open official bill text (PDF)·Report a problem with the summary