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Bill > HB285

KY HB285

KY HB285
AN ACT relating to sales and use tax exemptions.

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," "clothing," "diaper," and "feminine hygiene products"; amend KRS 139.480 to exempt from sales and use tax the sale or purchase of baby bottles, baby wipes, breast pumps, breast pump collection and storage supplies, breast pump kits, diapers, and feminine hygiene products; apply to sales or purchases made on or after July 1, 2023, but before July 1, 2027; require the Department of Revenue to report annually to the Interim Joint Committee on Appropriations and Revenue the total exemptions claimed for the previous fiscal year on September 1; amend KRS 131.190 to allow the Department of Revenue to report to the Legislative Research Commission; EFFECTIVE July 1, 2023.

AI Summary

This bill amends Kentucky's sales and use tax laws to exempt the sale or purchase of baby bottles, baby wipes, breast pumps, breast pump collection and storage supplies, breast pump kits, diapers, and feminine hygiene products from sales and use tax. The exemption applies to sales or purchases made from July 1, 2023, to June 30, 2027. The Department of Revenue is required to report annually to the Interim Joint Committee on Appropriations and Revenue the total amount of the exemption claimed for the previous fiscal year. The bill also allows the Department of Revenue to report certain tax information 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

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bill summary

Document Type Source Location Created
State Bill Page https://apps.legislature.ky.gov/record/23RS/hb285.html 02/14/2023
BillText https://apps.legislature.ky.gov/recorddocuments/bill/23RS/hb285/orig_bill.pdf 02/14/2023
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