This bill proposes the addition of a new section, 11-15-9v, to the Code of West Virginia, establishing an annual sales tax holiday specifically for feminine hygiene products and diapers. The tax holiday will occur on the second Saturday of May, as well as the Friday and Sunday immediately surrounding it. During this period, sales of these products will be exempt from the state sales tax as outlined in the existing law.

The bill defines "feminine hygiene products" to include a range of personal care items designed for menstruation or post-menstrual care, such as tampons, sanitary napkins, panty liners, menstrual cups, and similar products, whether they are disposable or reusable. The intent of this legislation is to alleviate the financial burden on consumers purchasing these essential items by providing a designated time each year when they can be bought tax-free.

Statutes affected:
Introduced Version: 11-15-9v