Senate Bill 188 amends the Tennessee Code Annotated regarding sales and use tax exemptions by adding feminine hygiene products to the list of eligible items. Specifically, it introduces a new subdivision under Section 67-6-393(b)(1) that explicitly states feminine hygiene products are exempt from sales tax. The bill also revises the definition of "eligible property" in Section 67-6-393(e) to clarify what qualifies for exemption, including a detailed definition of "feminine hygiene product," which encompasses items such as tampons, pads, liners, cups, and douches.

The changes aim to provide tax relief for essential feminine hygiene products, recognizing their necessity for women's health and hygiene. The bill is set to take effect on July 1, 2025, ensuring that the public welfare is prioritized in the implementation of these exemptions.

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