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SB0188 • 2026

Taxes, Sales

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

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Lamar, Miller
Last action
2026-04-14
Official status
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
Effective date
Not listed

Plain English Breakdown

The bill summary does not mention permanent exemptions beyond the annual sales tax holiday, so this claim was removed.

Exempting Feminine Hygiene Products from Sales Tax

This bill removes sales tax on feminine hygiene products during Tennessee's annual sales tax holiday.

What This Bill Does

  • Adds feminine hygiene products to the list of items exempt from sales tax during the annual sales tax holiday.
  • Defines 'feminine hygiene product' as any item used by women for menstrual or other genital-tract secretions, including tampons, pads, liners, cups, and douches.

Who It Names or Affects

  • People who buy feminine hygiene products
  • Retail stores selling these products

Terms To Know

Sales Tax Holiday
A time when certain goods are not taxed to help people save money.
Eligible Property
Items that qualify for tax exemptions under the law.

Limits and Unknowns

  • The bill does not specify how much revenue will be lost or gained by these changes.
  • It is unclear when exactly the sales tax exemption during the holiday will start and end each year.

Bill History

  1. 2026-04-14 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

  2. 2025-04-17 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2025

  3. 2025-04-17 Tennessee General Assembly

    Sponsor(s) Added.

  4. 2025-04-14 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/15/2025

  5. 2025-04-14 Tennessee General Assembly

    Rule #83(8) Suspended, to be heard in Senate Finance, Ways & Means Committee on 4/15/2025

  6. 2025-04-09 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2025

  7. 2025-03-12 Tennessee General Assembly

    Placed behind the budget

  8. 2025-03-05 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/12/2025

  9. 2025-03-05 Tennessee General Assembly

    Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/12/2025

  10. 2025-02-26 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/5/2025

  11. 2025-02-25 Tennessee General Assembly

    Refer to Senate Finance, Ways & Means Committee w/ negative recommendation

  12. 2025-02-18 Tennessee General Assembly

    Placed on Senate FW&M Revenue Subcommittee calendar for 2/25/2025

  13. 2025-02-18 Tennessee General Assembly

    Refer to Senate F,W&M Revenue Subcommittee

  14. 2025-02-10 Tennessee General Assembly

    Assigned to s/c Finance, Ways, and Means Subcommittee

  15. 2025-02-06 Tennessee General Assembly

    P2C, ref. to Finance, Ways, and Means Committee

  16. 2025-02-05 Tennessee General Assembly

    Intro., P1C.

  17. 2025-02-04 Tennessee General Assembly

    Filed for introduction

  18. 2025-01-27 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee

  19. 2025-01-16 Tennessee General Assembly

    Introduced, Passed on First Consideration

  20. 2025-01-15 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text
HOUSE BILL 813
By Miller

SENATE BILL 188
By Lamar

SB0188
001509
- 1 -

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

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-393(b)(1), is amended by
adding the following as a new subdivision:
(E) Feminine hygiene products;
SECTION 2. Tennessee Code Annotated, Section 67-6-393(e), is amended by deleting
the subsection and substituting instead:
(e) As used in this section:
(1) "Eligible property" means an item of a type, such as clothing, that
qualifies for exemption under this section; and
(2) "Feminine hygiene product":
(A) Means a product to be used by women with respect to
menstruation or other genital-tract secretions; and
(B) Includes tampons, pads, liners, cups, and douches.
SECTION 3. This act takes effect July 1, 2025, the public welfare requiring it.