KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to North Carolina

S510 • 2025

Menstrual Products Sales Tax Exemption.

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
Murdock, Theodros, Adcock, Applewhite, Bradley, Chitlik, Grafstein, Mayfield, Mohammed, Robinson, Salvador, Smith, Waddell
Last action
2025-03-26
Official status
Ref To Com On Rules and Operations of the Senate
Effective date
2025-10-01

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.

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

  1. 2025-03-26 Senate

    Ref To Com On Rules and Operations of the Senate

  2. 2025-03-26 Senate

    Passed 1st Reading

  3. 2025-03-25 Senate

    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
S 1
SENATE BILL 510

Short Title: Menstrual Products Sales Tax Exemption. (Public)
Sponsors: Senators Murdock and Theodros (Primary Sponsors).
Referred to: Rules and Operations of the Senate
March 26, 2025
*S510-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, 2025, and applies to sales made 18
on or after that date. 19