Tennessee Senate Bill SB1205

Tennessee 2025-2026 Regular Session

• Introduced: 2/6/25

Caption

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

Summary

SB1205 creates a new sales and use tax exemption for menstrual hygiene products in Tennessee. The bill adds a new section to Title 67, Chapter 6 of the Tennessee Code Annotated stating that the sale or use of these products is exempt from the state tax imposed under that chapter. The bill defines “menstrual hygiene product” broadly to include products used with respect to menstruation or other genital-tract secretions, specifically naming tampons, pads, liners, cups, and douches, whether reusable or disposable. The exemption would take effect July 1, 2025.

Impact

This bill would amend Tennessee’s sales and use tax law by adding menstrual hygiene products to the list of exempt items. It would reduce tax revenue associated with these purchases while lowering the cost of these products for consumers, particularly people who menstruate and purchase these items regularly. The change would apply statewide and would be implemented through Title 67, Chapter 6, Part 3 of the Tennessee Code Annotated.

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 to be a targeted consumer tax relief proposal focused on affordability and access to menstrual products.

Contention

The bill text itself does not show any formal points of contention, and no committee discussion or vote history is available. If debated, likely issues would include the fiscal impact of exempting these products from sales tax, the scope of the definition of covered items, and whether the exemption should be limited to certain products or income groups.