<BillNo> <Sponsor>
SENATE BILL 188
By Lamar
SB0188
001509
- 1 -
AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 6, relative to sales and use tax
exemptions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-393(b)(1), is amended by
adding the following as a new subdivision:
(E) Feminine hygiene products;
SECTION 2. Tennessee Code Annotated, Section 67-6-393(e), is amended by deleting
the subsection and substituting instead:
(e) As used in this section:
(1) "Eligible property" means an item of a type, such as clothing, that
qualifies for exemption under this section; and
(2) "Feminine hygiene product":
(A) Means a product to be used by women with respect to
menstruation or other genital-tract secretions; and
(B) Includes tampons, pads, liners, cups, and douches.
SECTION 3. This act takes effect July 1, 2025, the public welfare requiring it.