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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales and use tax exemption for certain feminine |
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hygiene products. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.3132 to read as follows: |
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Sec. 151.3132. FEMININE HYGIENE PRODUCTS. (a) In this |
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section, "feminine hygiene product" means a tampon, sanitary |
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napkin, menstrual cup, menstrual sponge, menstrual pad, or other |
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similar tangible personal property sold for the principal purpose |
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of feminine hygiene in connection with the menstrual cycle. |
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(b) The sale, use, or consumption of a feminine hygiene |
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product is exempted from the taxes imposed by this chapter. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect September 1, 2023. |