North Carolina Senate Bill S510

North Carolina 2025-2026 Regular Session

• Introduced: 3/25/25
• Refer: 3/26/25

Caption

Menstrual Products Sales Tax Exemption

Summary

Senate Bill 510 would exempt menstrual products from North Carolina sales and use tax. The bill defines “menstrual products” to include tampons, panty liners, menstrual cups, sanitary napkins, and similar tangible personal property used for feminine hygiene in connection with the menstrual cycle. To implement the exemption, the bill amends the state’s tax definitions and the list of retail sales and use tax exemptions in Chapter 105 of the General Statutes. It adds a new statutory definition for menstrual products and inserts those products into the exemption list, so qualifying items would no longer be subject to state sales tax when sold in North Carolina. The act would take effect October 1, 2025, and would apply only to sales made on or after that date.

Impact

The bill would change North Carolina’s sales tax law by creating a new exemption for menstrual products under G.S. 105-164.13 and by adding a corresponding definition in G.S. 105-164.3. Retailers would no longer collect state sales tax on covered menstrual hygiene items beginning October 1, 2025, and consumers purchasing those items would see a reduced out-of-pocket cost. The measure affects both sellers and purchasers of feminine hygiene products and would reduce taxable sales for the state on those items.

Sentiment

Based on the bill title, sponsorship, and the absence of recorded opposition in the provided materials, the bill appears to have a generally favorable or low-conflict reception. The proposal is framed as a targeted tax relief measure for essential hygiene products, which typically draws support on affordability and public health grounds. No committee transcript or vote record was provided, so there is no evidence here of formal debate or divided sentiment.

Contention

No specific points of contention are documented in the provided materials. Potential areas of debate, if raised, would likely concern the revenue impact of removing these items from the tax base, the scope of the definition of “menstrual products,” and whether the exemption should be limited to certain products or expanded to related hygiene items. However, no named legislators, committees, or stakeholder groups are shown as opposing or supporting those issues in the record provided.