| 4 | 3 | | |
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| 5 | 4 | | SENATE BILL 188 |
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| 6 | 5 | | By Lamar |
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| 7 | 6 | | |
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| 8 | 7 | | |
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| 9 | 8 | | SB0188 |
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| 10 | 9 | | 001509 |
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| 11 | 10 | | - 1 - |
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| 12 | 11 | | |
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| 13 | 12 | | AN ACT to amend Tennessee Code Annotated, Title 67, |
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| 14 | 13 | | Chapter 6, relative to sales and use tax |
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| 15 | 14 | | exemptions. |
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| 16 | 15 | | |
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| 17 | 16 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE: |
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| 18 | 17 | | SECTION 1. Tennessee Code Annotated, Section 67-6-393(b)(1), is amended by |
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| 19 | 18 | | adding the following as a new subdivision: |
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| 20 | 19 | | (E) Feminine hygiene products; |
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| 21 | 20 | | SECTION 2. Tennessee Code Annotated, Section 67-6-393(e), is amended by deleting |
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| 22 | 21 | | the subsection and substituting instead: |
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| 23 | 22 | | (e) As used in this section: |
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| 24 | 23 | | (1) "Eligible property" means an item of a type, such as clothing, that |
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| 25 | 24 | | qualifies for exemption under this section; and |
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| 26 | 25 | | (2) "Feminine hygiene product": |
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| 27 | 26 | | (A) Means a product to be used by women with respect to |
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| 28 | 27 | | menstruation or other genital-tract secretions; and |
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| 29 | 28 | | (B) Includes tampons, pads, liners, cups, and douches. |
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| 30 | 29 | | SECTION 3. This act takes effect July 1, 2025, the public welfare requiring it. |
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