Assembly Bill 1031 proposes a sales and use tax exemption for menstrual discharge collection devices, which include items such as tampons, menstrual cups, pads, and period underwear. The bill introduces new definitions for "menstrual discharge collection devices" and "grooming and hygiene products" in the statutes, specifically under sections 77.51 (4f) and 77.51 (7jm). Additionally, it amends sections 77.52 (13) and 77.53 (10) to include the new exemption under section 77.54 (76), which specifically addresses the sales price of menstrual discharge collection devices.

The bill aims to alleviate the financial burden on individuals who purchase these essential products by exempting them from state and local sales taxes. The proposed changes will be reviewed by the Joint Survey Committee on Tax Exemptions, and the bill is set to take effect on the first day of the third month following its publication.

Statutes affected:
Bill Text: 77.52(13), 77.52, 77.53(10), 77.53