Bill > SB0117

This bill creates a sales tax exemption for menstrual discharge collection devices, which are defined as tampons, panty liners, menstrual cups, sanitary napkins, and other similar personal hygiene products used during the menstrual cycle. Specifically, the bill adds a new section to Indiana's tax code that will exempt these items from the state's gross retail tax (sales tax) starting July 1, 2026. The bill provides detailed guidelines for determining when a retail transaction is considered to have occurred after the effective date, including provisions that a transaction can be considered pre-July 1, 2026, if the agreement was made and payment was completed before that date. The tax exemption provision is set to automatically expire on January 1, 2029, which means the legislature would need to take further action to make the exemption permanent. This bill aims to reduce the financial burden on individuals who purchase menstrual hygiene products by eliminating the sales tax on these essential items.

Budget and Finance

https://iga.in.gov/legislative/2026/bills/senate/117/details