Amends GS 105-164.13 to exempt menstrual products from retail sales and use tax, as title indicates. Adds definition of menstrual products to the definitions provisions set forth in GS 105-164.3. Effective October 1, 2025, and applies to sales made on or after that date.

Statutes affected:
Filed: 105-164.3, 105-164.13
Edition 1: 105-164.3, 105-164.13