| |
| |
|
|
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, 2019. |