Kentucky legislation · 2026 Regular Session
Kentucky HB865: AN ACT relating to a sales and use tax exemption for diapers.
Status: In committee, March 10, 2026
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.
What the bill says
An act relating to a sales and use tax exemption for diapers.
From the introduced text:
AN ACT relating to a sales and use tax exemption for diapers. Be it enacted by the General Assembly of the Commonwealth of Kentucky: Section 1. KRS 139.010 is amended to read as follows: As used in this chapter, unless the context otherwise provides: (1) (a) "Admissions" means the fees paid for: 1. The right of entrance to a display, program, sporting event, music concert, performance, play, show, movie, exhibit, fair, or other entertainment or amusement event or venue; and 2. The privilege of using facilities or participating in an event or activity, including but not limited b. Skating rinks; c. Health spas; d. Swimming pools; e. Tennis courts; f. Weight training facilities; g. Fitness and recreational sports centers; and h. Golf courses, both public and private; regardless of whether the fee paid is per use or in any other form, including but not limited to an initiation fee, monthly fee, membership fee, or combination thereof. (b) "Admissions" does not or 2. Any fee paid for the use of a boat ramp for the purpose of allowing boats to be launched into or hauled out from the water; (2) "Advertising and promotional direct mail" means direct mail the primary purpose of which is to attract public attention to a product, person, business, or organization, or XXXX 3/2/2026 6:29 PM Jacketed …
Sponsors
- Josh Calloway (R, HD-010) · primary sponsor
- T.J. Roberts (R, HD-066)
- Lindsey Burke (D, HD-075)
Latest actions
- : to Appropriations & Revenue (H)
- : to Committee on Committees (H)
- : introduced in House
Subjects: Children And Minors, Taxation, Sales And Use, Taxation, Aged Persons And Aging, Effective Dates, Delayed, Disabilities
Common questions
- What is HB865?
- HB865 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to a sales and use tax exemption for diapers.
- What does HB865 do?
- In its own words: An act relating to a sales and use tax exemption for diapers.
- What is the status of HB865?
- In committee as of March 10, 2026. Latest action: to Appropriations & Revenue (H) (March 10, 2026).
- Who sponsored HB865?
- Josh Calloway (R, HD-010), with 2 co-sponsors.
- Where is the official record for HB865?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb865.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.