House Bill 972 amends the Tennessee Code Annotated to include sales and use tax exemptions for feminine hygiene products. Specifically, it adds a new subdivision to Section 67-6-393(b)(1) that explicitly lists feminine hygiene products as eligible for tax exemption.

Additionally, the bill revises Section 67-6-393(e) by deleting the existing subsection and replacing it with a new definition of "eligible property" and a detailed definition of "feminine hygiene product." The new definition clarifies that feminine hygiene products include items such as tampons, pads, liners, cups, and douches, which are used by women in relation to menstruation or other genital-tract secretions. The act is set to take effect on July 1, 2023.

Statutes affected:
Introduced: 67-6-393(b)(1), 67-6-393, 67-6-393(e)