87(R) HB 321 - House Committee Report version - Bill Text

	87R1004 SMT-D
	By:  Howard, Thierry, Cole, Button, Minjarez,	H.B.  No.  321
	et al.

	A BILL TO BE ENTITLED
	AN ACT
	relating to a sales and use tax exemption for certain feminine
	hygiene products.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION  1.    Subchapter H, Chapter 151, Tax Code, is amended
	by adding Section 151.3131 to read as follows:
	Sec.  151.3131.    FEMININE HYGIENE PRODUCTS. (a) In this
	section, "feminine hygiene product" means a tampon, sanitary
	napkin, menstrual cup, menstrual sponge, menstrual pad, or other
	similar tangible personal property sold for the principal purpose
	of feminine hygiene in connection with the menstrual cycle.
	(b)    The sale, use, or consumption of a feminine hygiene
	product is exempted from the taxes imposed by this chapter.
	SECTION  2.    The change in law made by this Act does not
	affect taxes imposed before the effective date of this Act, and the
	law in effect before the effective date of this Act is continued in
	effect for purposes of the liability for and collection of those
	taxes.
	SECTION  3.    This Act takes effect September 1, 2021.