Senate
Adjourned Sine Die
2025 Regular Session
SB78
Log in to followAN 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.
Introduced: February 4, 2025
Last action: February 7, 2025
To Appropriations & Revenue (S)
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Plain-language summary
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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 formally exempting them from the tax. If passed, Kentuckians would no longer pay sales tax when purchasing diapers. The bill applies to all diapers, not just those for a specific age group. Who it may affect: families with infants and young children, as well as adults who use diapers for medical or incontinence needs.
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Legislative History
Feb 4, 2025 · Senate
Introduced In Senate
Feb 4, 2025 · Senate
To Committee On Committees (S)
Feb 7, 2025 · Senate
To Appropriations & Revenue (S)
Primary Sponsor
Cassie.Armstrong@kylegislature.gov
Co-sponsors (1)

David.Yates@kylegislature.gov
Bill Text Versions
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