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KY HB270

KY HB270
AN ACT relating to the exemption of certain postnatal items from sales and use tax.


summary

Introduced
02/14/2023
In Committee
02/23/2023
Crossed Over
Passed
Dead
03/30/2023

Introduced Session

2023 Regular Session

Bill Summary

Amend KRS 139.010 to define "breast pump," "breast pump collection and storage supplies," "breast pump kit," "children's diapers," "clothing," and "diapers"; amend KRS 139.480 to exempt from the sales and use tax baby bottles, baby wipes, breast pumps, breast pump storage and collection supplies, breast pump kits, and children's diapers from July 1, 2023, to June 30, 2027, and require the Department of Revenue to report the total exemptions each September 1; and amend KRS 131.190 to authorize the Department of Revenue to report on the exemption to the Legislative Research Commission.

AI Summary

This bill exempts certain postnatal items from sales and use tax in Kentucky. Specifically, it defines and exempts from sales and use tax baby bottles, baby wipes, breast pumps, breast pump collection and storage supplies, breast pump kits, and children's diapers from July 1, 2023, to June 30, 2027. The Department of Revenue must report the total exemptions claimed each September 1. The bill also authorizes the Department of Revenue to report on the exemption to the Legislative Research Commission.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

to Appropriations & Revenue (H) (on 02/23/2023)

Bill Topics

Health
  • ‐ Infants and Children
  • ‐ Maternal Health
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


bill summary

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bill summary

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bill summary

Document Type Source Location Created
State Bill Page https://apps.legislature.ky.gov/record/23RS/hb270.html 02/14/2023
BillText https://apps.legislature.ky.gov/recorddocuments/bill/23RS/hb270/orig_bill.pdf 02/14/2023
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