AN ACT to exempt certain hygiene products from sales tax.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑164.3 is amended by adding two new subdivisions to read:

(88)    Feminine hygiene products. – Tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle but does not include grooming and hygiene products.

…

(94)      Grooming and hygiene products. – Soaps and cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, and sun tan lotions and screens, regardless of whether the items meet the definition of over‑the‑counter drugs.

SECTION 2.  G.S. 105‑164.13 is amended by adding a new subdivision to read:

(74)    Feminine hygiene products.

SECTION 3.  This act becomes effective October 1, 2021, and applies to sales made on or after that date.