Kentucky2026Active
HB114
Sales Tax Exemptions for Baby and Personal Care Products
Last scannedAug 24, 2026, 10:26 AM
In one sentence
This bill defines specific terms like diapers, breast pumps, and related supplies in Kentucky law to support sales tax exemptions.
What it does
- Defines a diaper as an absorbent garment worn by humans who are incapable of or have difficulty controlling their bladder or bowel movements.
- Defines a breast pump as an electrically or manually controlled device designed to express milk from a human breast during lactation, including any power supply sold with it.
- Lists specific items such as bottles, tubes, valves, and storage bags as supplies used to collect and store milk expressed by a breast pump.
- Excludes travel bags, cleaning supplies, nursing bras, creams, and non-specific bottle caps from the definition of exempt breastfeeding supplies unless they are sold in a prepackaged kit made by the manufacturer or distributor.
- Defines a breast pump kit as a set containing a pump and collection supplies that may include other taxable items if those extra items cost less than ten percent of the total price.
Who it affects
- People who buy diapers for humans unable to control bladder or bowel movements
- Parents or caregivers purchasing electrically or manually controlled breast pumps
- Shoppers buying specific milk collection and storage supplies sold separately or in kits
Limits and unknowns
- The provided text defines terms but does not state when this law will take effect.
- Items like travel bags, cleaning supplies, and creams are only included in the definition of exempt supplies if sold as part of a prepackaged kit from the manufacturer or distributor.
- This excerpt provides definitions for tax purposes but does not list all items that receive an exemption or specify how much money is saved.
Plain language
Terms to know
- Breast pump kit
- A package containing a breast pump, collection supplies, and other items that make up less than ten percent of the total price.
- Diaper
- An absorbent garment worn by humans who have difficulty controlling bladder or bowel movements.
Official record
Sources
Official summary
AN ACT relating to sales and use tax exemptions for baby and personal care products.