| 4 | 3 | | |
|---|
| 5 | 4 | | |
|---|
| 6 | 5 | | A BILL TO BE ENTITLED |
|---|
| 7 | 6 | | AN ACT |
|---|
| 8 | 7 | | relating to a sales and use tax exemption for certain feminine |
|---|
| 9 | 8 | | hygiene products. |
|---|
| 10 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 11 | 10 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
|---|
| 12 | 11 | | by adding Section 151.3131 to read as follows: |
|---|
| 13 | 12 | | Sec. 151.3131. FEMININE HYGIENE PRODUCTS. (a) In this |
|---|
| 14 | 13 | | section, "feminine hygiene product" means a tampon, sanitary |
|---|
| 15 | 14 | | napkin, menstrual cup, menstrual sponge, menstrual pad, or other |
|---|
| 16 | 15 | | similar tangible personal property sold for the principal purpose |
|---|
| 17 | 16 | | of feminine hygiene in connection with the menstrual cycle. |
|---|
| 18 | 17 | | (b) The sale, use, or consumption of a feminine hygiene |
|---|
| 19 | 18 | | product is exempted from the taxes imposed by this chapter. |
|---|
| 20 | 19 | | SECTION 2. The change in law made by this Act does not |
|---|
| 21 | 20 | | affect taxes imposed before the effective date of this Act, and the |
|---|
| 22 | 21 | | law in effect before the effective date of this Act is continued in |
|---|
| 23 | 22 | | effect for purposes of the liability for and collection of those |
|---|
| 24 | 23 | | taxes. |
|---|
| 25 | 24 | | SECTION 3. This Act takes effect September 1, 2021. |
|---|