Senate
Adjourned Sine Die
2025 Regular Session

SB78

Log in to follow

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.

Introduced: February 4, 2025

Last action: February 7, 2025

To Appropriations & Revenue (S)
Read the full textKentucky LegislatureLegiScan
AI-generated — always verify with primary sources
Plain-language summary
Beta

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.

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

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

Portrait of Casey Chambers Armstrong
Casey Chambers Armstrong

Senator · Senate District 19

Primary sponsor
Cassie.Armstrong@kylegislature.gov
BallotpediaOfficial profile

Co-sponsors (1)

Portrait of David Yates
David Yates

Senator · Senate District 037

Co-sponsor
David.Yates@kylegislature.gov

Bill Text Versions

Introduced (original)

Most current
Read

Something wrong on this page? Tell us