H.B. 595
GENERAL ASSEMBLY OF NORTH CAROLINA
Apr 19, 2021
SESSION 2021 HOUSE PRINCIPAL CLERK
H D
HOUSE BILL DRH10285-MCf-15
Short Title: Hygiene Product Sales Tax Exemption. (Public)
Sponsors: Representative von Haefen.
Referred to:
1 A BILL TO BE ENTITLED
2 AN ACT TO EXEMPT CERTAIN HYGIENE PRODUCTS FROM SALES TAX.
3 The General Assembly of North Carolina enacts:
4 SECTION 1. G.S. 105-164.3 is amended by adding two new subdivisions to read:
5 "(88) Feminine hygiene products. – Tampons, panty liners, menstrual cups, sanitary
6 napkins, and other similar tangible personal property designed for feminine
7 hygiene in connection with the human menstrual cycle but does not include
8 "grooming and hygiene products."
9 …
10 (94) Grooming and hygiene products. – Soaps and cleaning solutions, shampoo,
11 toothpaste, mouthwash, antiperspirants, and sun tan lotions and screens,
12 regardless of whether the items meet the definition of "over-the-counter
13 drugs.""
14 SECTION 2. G.S. 105-164.13 is amended by adding a new subdivision to read:
15 "(74) Feminine hygiene products."
16 SECTION 3. This act becomes effective October 1, 2021, and applies to sales made
17 on or after that date.
*DRH10285-MCf-15*


Statutes affected:
Filed: 105-164.3, 105-164.13
Edition 1: 105-164.3, 105-164.13