Introduced Version
SENATE BILL No. 173
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DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-2.5-5-58.
Synopsis: Sales tax exemption for menstrual discharge collection
devices. Provides a sales tax exemption for menstrual discharge
collection devices.
Effective: July 1, 2025.
Yoder
January 8, 2025, read first time and referred to Committee on Tax and Fiscal Policy.
2025 IN 173—LS 6484/DI 120 Introduced
First Regular Session of the 124th General Assembly (2025)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type. Also, the
word NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
between statutes enacted by the 2024 Regular Session of the General Assembly.
SENATE BILL No. 173
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 6-2.5-5-58 IS ADDED TO THE INDIANA CODE
2 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
3 1, 2025]: Sec. 58. (a) For purposes of this section, "menstrual
4 discharge collection devices" means:
5 (1) tampons;
6 (2) panty liners;
7 (3) menstrual cups;
8 (4) sanitary napkins; and
9 (5) other similar tangible personal property designed to
10 promote hygiene in connection with the human menstrual
11 cycle.
12 (b) Sales of menstrual discharge collection devices are exempt
13 from the state gross retail tax.
14 SECTION 2. [EFFECTIVE JULY 1, 2025] (a) IC 6-2.5-5-58, as
15 added by this act, applies only to retail transactions occurring after
16 June 30, 2025.
17 (b) Except as provided in subsection (c), a retail transaction is
2025 IN 173—LS 6484/DI 120 2
1 considered to have occurred after June 30, 2025, if the property
2 whose transfer constitutes selling at retail is delivered to the
3 purchaser or to the place of delivery designated by the purchaser
4 after June 30, 2025.
5 (c) Notwithstanding the delivery of the property constituting
6 selling at retail after June 30, 2025, a transaction is considered to
7 have occurred before July 1, 2025, to the extent that:
8 (1) the agreement of the parties to the transaction is entered
9 into before July 1, 2025; and
10 (2) payment for the property furnished in the transaction is
11 made before July 1, 2025.
12 (d) This SECTION expires January 1, 2028.
2025 IN 173—LS 6484/DI 120