KY HB865

Exempts diapers, including disposable diapers, from Kentucky sales and use tax by adding them to the list of exempt items in KRS 139.480

Defines "diaper" as an absorbent garment worn by humans who are incapable of, or have difficulty controlling, their bladder or bowel movements

Amends KRS 139.010 to add the definition of "diaper" and renumbers subsequent definitions in the statute

Takes effect August 1, 2026