KY SB258

Exempts diapers, including disposable diapers, from Kentucky sales and use tax beginning August 1, 2026

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" to the state's sales and use tax definitions

Amends KRS 139.480 to add diapers to the list of items excluded from "retail sale," "use," "storage," and "consumption" for tax purposes