Bill Text: TX HB490 | 2021-2022 | 87th Legislature | Introduced


Bill Title: Relating to a sales and use tax exemption for certain feminine hygiene products.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2021-02-25 - Referred to Ways & Means [HB490 Detail]

Download: Texas-2021-HB490-Introduced.html
  87R1803 SMT-D
 
  By: Wu H.B. No. 490
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a sales and use tax exemption for certain feminine
  hygiene products.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended
  by adding Section 151.3131 to read as follows:
         Sec. 151.3131.  FEMININE HYGIENE PRODUCTS. (a)  In this
  section, "feminine hygiene product" means tampons, panty liners,
  menstrual cups, sanitary napkins, and other similar tangible
  personal property sold for the principal purpose of feminine
  hygiene in connection with the menstrual cycle.
         (b)  The sale, use, or consumption of a feminine hygiene
  product is exempted from the taxes imposed by this chapter.
         SECTION 2.  The change in law made by this Act does not
  affect taxes imposed before the effective date of this Act, and the
  law in effect before the effective date of this Act is continued in
  effect for purposes of the liability for and collection of those
  taxes.
         SECTION 3.  This Act takes effect September 1, 2021.
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