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AN ACT relating to a sales and use tax exemption for diapers.

Introduced on 3/3/26

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Summary

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From the Legislature

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.

Sponsors

D
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2
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Democratic CaucusRepublican Caucus