AN 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 July 1, 2025, but before July 1, 2029; 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 8, 2025

Last action: February 4, 2025

To Appropriations & Revenue (H)

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This bill would remove Kentucky sales and use tax from menstrual products such as pads, tampons, and similar items. The exemption would apply to purchases made between July 1, 2025 and July 1, 2029, making it temporary rather than permanent. The Department of Revenue would be required to report annually on how much tax revenue is foregone under the exemption. Who it may affect: Kentuckians who purchase menstrual products.

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