North Carolina HB 1079: Menstrual Products Sales Tax Exemption.

Status: Passed 1st Reading (as of 2026-04-29)

State: North Carolina · Session: 2025 · Bill: HB 1079

Subjects: COMMERCE; PUBLIC; RETAILING; TAX EXEMPTIONS; TAXATION; TAXES, SALES & USE; WOMEN; HYGIENE PRODUCTS

Sponsors: Johnson-Hostler, Ager, Baker, Ball, Belk, Budd, Butler, Carney, Cervania, Clark, Cohn, Cook, Crawford, Dahle, G. Brown, G. Pierce, Greenfield, Harrison, Helfrich, K. Brown, Logan, Lopez, Prather, Price, Quick

Bill Text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 1
HOUSE BILL 1079

Short Title: Menstrual Products Sales Tax Exemption. (Public)
Sponsors: Representatives Johnson-Hostler and von Haefen (Primary Sponsors).
For a complete list of sponsors, refer to the North Carolina General Assembly web site.
Referred to: Rules, Calendar, and Operations of the House
April 29, 2026
*H1079-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, 2026, and applies to sales made 18
on or after that date. 19

View North Carolina HB 1079 on LegisTrack → — full text, sponsors, votes, campaign finance, and cross-state matches.