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1 | 1 | ||
2 | 2 | <BillNo> <Sponsor> | |
3 | 3 | ||
4 | 4 | SENATE BILL 1205 | |
5 | 5 | By Yarbro | |
6 | 6 | ||
7 | 7 | ||
8 | 8 | SB1205 | |
9 | 9 | 002967 | |
10 | 10 | - 1 - | |
11 | 11 | ||
12 | 12 | AN ACT to amend Tennessee Code Annotated, Title 67, | |
13 | 13 | Chapter 6, relative to sales and use tax | |
14 | 14 | exemptions. | |
15 | 15 | ||
16 | 16 | BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE: | |
17 | 17 | SECTION 1. Tennessee Code Annotated, Title 67, Chapter 6, Part 3, is amended by | |
18 | 18 | adding the following as a new section: | |
19 | 19 | 67-6-359. | |
20 | 20 | (a) There is exempt from the tax imposed by this chapter the sale or use of | |
21 | 21 | menstrual hygiene products. | |
22 | 22 | (b) As used in this section, "menstrual hygiene product": | |
23 | 23 | (1) Means a product to be used by women with respect to menstruation | |
24 | 24 | or other genital-tract secretions; and | |
25 | 25 | (2) Includes tampons, pads, liners, cups, and douches, whether any such | |
26 | 26 | products are reusable or disposable. | |
27 | 27 | SECTION 2. This act takes effect July 1, 2025, the public welfare requiring it. |