Tennessee House Bill HB0972

Tennessee 2023-2024 Regular Session

• Introduced: 1/30/23
• Refer: 2/2/23

Caption

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use tax exemptions.

Impact

If enacted, HB0972 would have a significant impact on state tax law, particularly in relation to how feminine hygiene products are classified under the current taxation system. This change would not only provide financial relief for consumers purchasing these essential items but also align Tennessee's tax regulations with a growing trend in other states to eliminate sales tax on menstrual health products. This could potentially affect the state's overall revenue from sales taxes, but proponents argue that the social benefits of removing barriers to women's health should take precedence.

Summary

House Bill 972 (HB0972) aims to amend Tennessee Code Annotated, specifically Title 67, Chapter 6, concerning sales and use tax exemptions. The bill introduces amendments that would provide tax exemptions for various feminine hygiene products, which include tampons, sanitary pads, menstrual cups, and douches. The purpose of this legislation is to alleviate financial burdens on women by making essential health products more affordable through exemption from sales tax. By incorporating these items into the list of tax-exempt products, the state recognizes the importance of menstrual health and aims to support women's health needs more effectively.

Contention

The discussion surrounding HB0972 may generate notable points of contention regarding the implications of tax exemptions for specific products. Opponents may argue about the fairness and equity of providing tax breaks for certain items over others or raise concerns about associated revenue loss affecting state funding. Advocates for the bill highlight the necessity of addressing health equity issues, emphasizing that financial accessibility to these products is a vital matter for public health and the well-being of women throughout Tennessee.