Senate Bill 741 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," which encompasses items such as tampons, pads, liners, cups, and douches.

The bill is set to take effect on July 1, 2023, emphasizing the importance of public welfare in its implementation. This legislative change aims to alleviate the financial burden on women by exempting essential hygiene products from sales and use tax, thereby promoting greater accessibility and affordability.

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