Bill > S510

This bill aims to exempt menstrual products from sales tax in North Carolina by modifying two sections of the state's General Statutes. Specifically, the bill adds a new definition to G.S. 105-164.3, defining "menstrual products" as tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene related to the menstrual cycle. It then amends G.S. 105-164.13 to create a sales tax exemption for these products. The bill is designed to make these essential hygiene products more affordable by removing the sales tax, recognizing them as necessary items rather than luxury goods. The tax exemption will become effective on October 1, 2025, and will apply to all sales of menstrual products made on or after that date, giving businesses and consumers time to prepare for the change.

https://www.ncleg.gov/BillLookUp/2025/S510