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Menstrual Products Sales Tax Exemption

IntroducedHouse

Ref To Com On Rules, Calendar, and Operations of the House2026-04-29

No floor votes recorded.

This bill removes the sales tax on menstrual products in North Carolina, including tampons, pads, menstrual cups, panty liners, and similar items. The exemption would take effect October 1, 2026, and apply to all future sales of these products in the state.

  • Supporters argue that menstrual products are essential hygiene items, not luxury goods, and should not be taxed like other goods.
  • They contend the tax creates a financial burden on menstruating individuals and families, particularly lower-income households, and that removing it promotes health equity and reduces period poverty that can affect school and work attendance.
  • Opponents may argue that the exemption reduces state tax revenue needed for schools, roads, and other services without a dedicated funding source to replace it.
  • Some contend that sales tax exemptions should be reserved for essential items like food and medicine, or question whether this is the most effective way to address affordability concerns compared to other policy approaches.

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