North Carolina 2023-2024 Regular Session

North Carolina Senate Bill S831

Introduced
5/2/24  

Caption

Menstrual Products Sales Tax Exemption

Impact

If enacted, the legislation would amend North Carolina's General Statutes, specifically G.S. 105-164.3 and G.S. 105-164.13, which govern the definitions and exemptions applicable to retail sales and use taxes. By removing sales tax on menstrual products, the bill aims to Alleviate economic burdens faced by many, particularly those in lower-income brackets. Advocates argue that this step is crucial in achieving gender equity in access to health-related products.

Summary

Senate Bill 831, titled 'Menstrual Products Sales Tax Exemption,' seeks to exempt certain menstrual products, such as tampons, sanitary napkins, panty liners, and menstrual cups, from the state sales tax. The bill aims to address financial barriers associated with purchasing feminine hygiene products, thus promoting access and affordability for individuals who menstruate. The law would take effect on October 1, 2024, applying to all sales conducted on or after that date.

Sentiment

The general sentiment surrounding SB 831 is positive, especially among advocacy groups dedicated to women’s health and economic rights. Supporters of the bill argue that removing the sales tax on menstrual products is a necessary and progressive step towards addressing disparities in access to feminine hygiene products. There is also a sense of urgency to support this legislation as part of wider efforts to promote gender equity and health access.

Contention

While the sentiment appears largely favorable, some contention may arise regarding the broader implications of tax exemptions on state revenue. Critics may argue that while the intention to promote gender equity is commendable, the loss of sales tax revenue could impact state funding for other necessary services. Nonetheless, the predominant focus of the discussion remains on the necessity of ensuring access to essential menstrual products without the added financial burden of sales tax.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.