Senate Bill 188 aims to amend the Tennessee Code Annotated regarding sales and use tax exemptions by adding feminine hygiene products to the list of exempt items. Specifically, it introduces a new subdivision under Section 67-6-393(b)(1) that explicitly includes feminine hygiene products as eligible for tax exemption.

Additionally, the bill revises the definition of "eligible property" in Section 67-6-393(e) by deleting the existing subsection and replacing it with a clearer definition that encompasses feminine hygiene products. The new definition specifies that these products are intended for use by women concerning menstruation or other genital-tract secretions and includes items such as tampons, pads, liners, cups, and douches. The act is set to take effect on July 1, 2025.

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