Senate Bill 1205 proposes an amendment to Tennessee Code Annotated, Title 67, Chapter 6, to establish a sales and use tax exemption for menstrual hygiene products. The bill introduces a new section, 67-6-359, which specifies that the sale or use of these products will not be subject to the tax imposed by the chapter. The term "menstrual hygiene product" is defined to include items such as tampons, pads, liners, cups, and douches, regardless of whether they are reusable or disposable.

The bill is set to take effect on July 1, 2025, emphasizing the importance of public welfare in its implementation. This legislative change aims to alleviate the financial burden on individuals who purchase menstrual hygiene products, promoting accessibility and health equity.