Senate Bill 188 amends the Tennessee Code Annotated regarding sales and use tax exemptions by adding feminine hygiene products to the list of exempt items. Specifically, a new subdivision (E) is inserted into Section 67-6-393(b)(1) to explicitly include feminine hygiene products as eligible for tax exemption.

Additionally, the bill revises the definition of "feminine hygiene product" in Section 67-6-393(e) by deleting the existing subsection and replacing it with a new definition that clarifies what constitutes a feminine hygiene product. This new definition includes items such as tampons, pads, liners, cups, and douches, which are intended for use by women during menstruation or for other genital-tract secretions. 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)