Tennessee House Bill HB0813

Tennessee 2025-2026 Regular Session

• Introduced: 2/4/25
• Refer: 2/6/25

Caption

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use tax exemptions.

Summary

HB0813 amends Tennessee’s sales and use tax exemption statute to add feminine hygiene products as exempt items. The bill specifically defines “feminine hygiene product” to include products used by women with respect to menstruation or other genital-tract secretions, and expressly lists tampons, pads, liners, cups, and douches. It is framed as a tax measure within Title 67, Chapter 6 of the Tennessee Code Annotated. If enacted, the bill would remove state sales tax from qualifying feminine hygiene products beginning July 1, 2025. The change would affect retailers that sell these products and consumers who purchase them, while also adjusting the scope of Tennessee’s existing sales and use tax exemptions by adding a new exempt category.

Impact

The bill would amend Tennessee Code Annotated § 67-6-393 to expand the state’s sales and use tax exemption list, creating a new exemption for feminine hygiene products. This would reduce taxable sales for covered items and require sellers to treat those products as exempt for state sales tax purposes starting July 1, 2025. The practical effect would be to lower the cost of these products for consumers and slightly reduce state sales tax collections on the affected goods.

Sentiment

No committee transcripts or recorded votes were provided, so there is no direct evidence of debate, support, or opposition in the available materials. Based on the bill text alone, the measure appears straightforward and policy-focused, with a consumer-tax relief orientation. The absence of recorded controversy suggests either limited discussion in the supplied record or that the bill’s treatment was not captured in the available excerpts.

Contention

Because no transcripts or vote history are included, no specific points of contention can be identified from the provided record. In general, bills like this can raise questions about the appropriate scope of sales tax exemptions, revenue impacts, and whether the state should exempt essential personal care products. However, those issues are not documented here as being raised by any particular legislator, committee member, or stakeholder.