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.
Taxation
DISABILITIES
Children and Minors
Effective Dates, Delayed
Taxation, Sales and Use
Aged Persons and Aging
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