Bill Text: TX HB2320 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for certain feminine hygiene products.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-03-09 - Referred to Ways & Means [HB2320 Detail]
Download: Texas-2023-HB2320-Introduced.html
| By: Harris of Williamson | H.B. No. 2320 | |
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| relating to a sales and use tax exemption for certain feminine | ||
| hygiene products. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTIONA1.AASubchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.3132 to read as follows: | ||
| Sec. 151.3132. FEMININE HYGIENE PRODUCTS. (a) In this | ||
| section, "feminine hygiene product" means a tampon, sanitary | ||
| napkin, menstrual cup, menstrual sponge, menstrual pad, or 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, 2023. | ||
