H1079 • 2025

Menstrual Products Sales Tax Exemption.

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Johnson-Hostler, von Haefen, Ager, Baker, Ball, Belk, G. Brown, K. Brown, Budd, Butler, Carney, Cervania, Clark, Cohn, Cook, Crawford, Dahle, Greenfield, Harrison, Helfrich, Logan, Lopez, G. Pierce, R. Pierce, Prather, Price, Quick, Roberson, Rubin, Turner
Last action: 2026-04-29
Official status: Ref To Com On Rules, Calendar, and Operations of the House
Effective date: 2026-10-01

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Menstrual Products Sales Tax Exemption.

What This Bill Does

Menstrual Products Sales Tax Exemption.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-04-29 House
Ref To Com On Rules, Calendar, and Operations of the House
2026-04-29 House
Passed 1st Reading
2026-04-28 House
Filed

Official Summary Text

Menstrual Products Sales Tax Exemption.

Current Bill Text

Read the full stored bill text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 1
HOUSE BILL 1079

Short Title: Menstrual Products Sales Tax Exemption. (Public)
Sponsors: Representatives Johnson-Hostler and von Haefen (Primary Sponsors).
For a complete list of sponsors, refer to the North Carolina General Assembly web site.
Referred to: Rules, Calendar, and Operations of the House
April 29, 2026
*H1079-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO EXEMPT MENSTRUAL PRODUCTS FROM SALES TAX. 2
The General Assembly of North Carolina enacts: 3
SECTION 1. G.S. 105-164.3 reads as rewritten: 4
"§ 105-164.3. Definitions. 5
The following definitions apply in this Article: 6
… 7
(136) Menstrual products. – Tampons, panty liner s, menstrual cups, sanitary 8
napkins, and other similar tangible personal property designed for feminine 9
hygiene in connection with the human menstrual cycle. 10
…." 11
SECTION 2. G.S. 105-164.13 reads as rewritten: 12
"§ 105-164.13. Retail sales and use tax. 13
The sale at retail and the use, storage, or consumption in this State of the following items are 14
specifically exempted from the tax imposed by this Article: 15
… 16
(76) Menstrual products." 17
SECTION 3. This act becomes effective October 1, 2026, and applies to sales made 18
on or after that date. 19