KY HB115

Exempts menstrual discharge collection devices from Kentucky sales and use tax from August 1, 2026 through July 31, 2030

Defines "menstrual discharge collection devices" to include tampons, panty liners, menstrual cups, pads, period underwear, and specialty menstrual clothing such as period swimwear, running shorts, and sleep shorts

Excludes grooming and hygiene products from the exemption definition

Requires the Department of Revenue to report annually to the Interim Joint Committee on Appropriations and Revenue on the total exemption amount claimed for the preceding fiscal year and cumulative totals

Amends KRS 139.010 and KRS 139.480 to add the new exemption category and establishes a sunset date requiring legislative renewal to continue beyond 2030