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

Summary

HB 865 amends Kentucky’s tax code to exempt diapers from the state sales and use tax. It defines a diaper as an absorbent garment worn by people who cannot control their bladder or bowel movements. The change aims to reduce the cost of this essential item for families and caregivers.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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