| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 86R306 GRM-D | |
| 2 | 2 | By: Howard H.B. No. 311 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to a sales and use tax exemption for certain feminine | |
| 8 | 8 | hygiene products. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | |
| 11 | 11 | by adding Section 151.3131 to read as follows: | |
| 12 | 12 | Sec. 151.3131. FEMININE HYGIENE PRODUCTS. (a) In this | |
| 13 | 13 | section, "feminine hygiene product" means a tampon, sanitary | |
| 14 | 14 | napkin, menstrual cup, menstrual sponge, menstrual pad, or other | |
| 15 | 15 | similar tangible personal property sold for the principal purpose | |
| 16 | 16 | of feminine hygiene in connection with the menstrual cycle. | |
| 17 | 17 | (b) The sale, use, or consumption of a feminine hygiene | |
| 18 | 18 | product is exempted from the taxes imposed by this chapter. | |
| 19 | 19 | SECTION 2. The change in law made by this Act does not | |
| 20 | 20 | affect taxes imposed before the effective date of this Act, and the | |
| 21 | 21 | law in effect before the effective date of this Act is continued in | |
| 22 | 22 | effect for purposes of the liability for and collection of those | |
| 23 | 23 | taxes. | |
| 24 | 24 | SECTION 3. This Act takes effect September 1, 2019. |