Senate Bill 1205 and House Bill 1218 propose an amendment to Tennessee Code Annotated, Title 67, Chapter 6, to establish a sales and use tax exemption for menstrual hygiene products. The new section, 67-6-359, specifies that the sale or use of these products will be exempt from the tax imposed by the chapter. The bill defines "menstrual hygiene product" to include items such as tampons, pads, liners, cups, and douches, regardless of whether they are reusable or disposable.

The legislation is set to take effect on July 1, 2025, emphasizing the importance of public welfare in its implementation. This bill aims to alleviate the financial burden on individuals who purchase menstrual hygiene products by removing the associated sales tax.