North Carolina legislation · 2025-2026 Session
North Carolina H1165: Hygiene Products Protections/Sales Tax.
Status: In committee, May 4, 2026
What the bill says
An act to exempt qualifying menstruation products from the state sales tax, to direct the department of commerce to certify menstruation products that are free of intentionally added pfas, and to appropriate money to the department of revenue.
From the introduced text:
A BILL TO BE ENTITLED AN ACT TO EXEMPT QUALIFYING MENSTRUATION PRODUCTS FROM THE STATE SALES TAX, TO DIRECT THE DEPARTMENT OF COMMERCE TO CERTIFY MENSTRUATION PRODUCTS THAT ARE FREE OF INTENTIONALLY ADDED PFAS, AND TO APPROPRIATE MONEY TO THE DEPARTMENT OF REVENUE. The General Assembly of North Carolina enacts: SECTION 1.(a) G.S. 105-164.3 reads as rewritten: "§ 105-164.3. Definitions. The following definitions apply in this Article: ... (204) Qualifying menstruation products. - Tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for menstrual hygiene in connection with the menstrual cycle that contain no intentionally added PFAS as certified by the Department of Commerce in accordance with G.S. 143B-438.20. ...." SECTION 1.(b) G.S. 105-164.13 reads as rewritten: "§ 105-164.13. Retail sales and use tax. The sale at retail and the use, storage, or consumption in this State of the following items are specifically exempted from the tax imposed by this Article: ... (76) Qualifying menstruation products." SECTION 1.(c) The Secretary of Revenue shall take the requisite action required by the Streamlined Agreement to request an amendment to the Streamlined Agreement that would allow a member state to limit the definition of Menstrual Discharge Collection Devices consistent with this section or otherwise modify the agreement to allow a member state to provide an exemption consistent with …
Sponsors
- Budd, Laura (D, 103) · primary sponsor
- Brown, Gloristine (D, 8)
Latest actions
- : Ref To Com On Rules, Calendar, and Operations of the House
- : Passed 1st Reading
- : Filed
Subjects: BUDGETING, REVENUE DEPT., TAX EXEMPTIONS, RETAILING, HYGIENE PRODUCTS, COMMERCE, PUBLIC, TAXATION
Common questions
- What is H1165?
- H1165 is a bill in the North Carolina Legislature (2025-2026 Session): Hygiene Products Protections/Sales Tax.
- What does H1165 do?
- In its own words: An act to exempt qualifying menstruation products from the state sales tax, to direct the department of commerce to certify menstruation products that are free of intentionally added pfas, and to appropriate money to the department of revenue.
- What is the status of H1165?
- In committee as of May 4, 2026. Latest action: Ref To Com On Rules, Calendar, and Operations of the House (May 4, 2026).
- Who sponsored H1165?
- Budd, Laura (D, 103), with 1 co-sponsor.
- Where is the official record for H1165?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/H1165
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.