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.

Introduced: March 3, 2026

Last action: March 10, 2026

To Appropriations & Revenue (H)

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This bill would remove Kentucky's sales and use tax from diapers by adding a definition of "diaper" to state law and officially exempting them from the tax. If passed, shoppers would no longer pay sales tax on diapers starting August 1, 2026. Who it may affect: parents and caregivers who purchase diapers for infants or other family members.

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