Kentucky SB258 exempts diapers from sales and use tax starting August 1, 2026.
Kentucky SB258 amends the sales and use tax to exempt diapers from taxation, effective August 1, 2026. This bill defines "diaper" as an absorbent garment worn by humans who are incapable of, or have difficulty, controlling their bladder or bowel movements. The exemption applies to both disposable and non-disposable diapers.
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