North Carolina SB 510: Surplus Equipment Auctions.

Bill Text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
S 1
SENATE BILL 510

Short Title: Menstrual Products Sales Tax Exemption. (Public)
Sponsors: Senators Murdock and Theodros (Primary Sponsors).
Referred to: Rules and Operations of the Senate
March 26, 2025
*S510-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO EXEMPT MENSTRUAL PRODUCTS FROM SALES TAX. 2
The General Assembly of North Carolina enacts: 3
SECTION 1. G.S. 105-164.3 reads as rewritten: 4
"§ 105-164.3. Definitions. 5
The following definitions apply in this Article: 6
... 7
(136) Menstrual products. – Tampons, panty liners, menstrual cups, sanitary 8
napkins, and other similar tangible personal property designed for feminine 9
hygiene in connection with the human menstrual cycle. 10
...." 11
SECTION 2. G.S. 105-164.13 reads as rewritten: 12
"§ 105-164.13. Retail sales and use tax. 13
The sale at retail and the use, storage, or consumption in this State of the following items are 14
specifically exempted from the tax imposed by this Article: 15
... 16
(76) Menstrual products." 17
SECTION 3. This act becomes effective October 1, 2025, and applies to sales made 18
on or after that date. 19