North Carolina legislation · 2025-2026 Session
North Carolina H1200: Tax-Free Family Essentials Act.
Status: In committee, July 1, 2026
What the bill says
An act to exempt diapers, baby wipes, and feminine hygiene products from the sales tax.
From the amended text:
A BILL TO BE ENTITLED AN ACT TO EXEMPT DIAPERS, BABY WIPES, AND FEMININE HYGIENE PRODUCTS FROM THE SALES TAX. 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: ... (21a) Baby wipes. - Disposable, pre-moistened tissues, towelettes, or wipes that are marketed and labeled by the manufacturer primarily for use on the skin of babies or toddlers excluding items that meet the definition of an "over-the-counter drug." ... (88) Feminine hygiene products. - Tampons, panty liners, menstrual cups, pads, and other similar tangible personal property designed for use in connection with the human menstrual cycle but does not include "grooming and hygiene products." ... (94) Grooming and hygiene products. - Soaps and cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, suntan lotions, and sunscreens, regardless of whether the items meet the definition of "over-the-counter drugs." ...." 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: ... (13d) Sales of diapers or incontinence underpads on prescription by an enrolled State Medicaid provider for use by beneficiaries of the State Medicaid program when the provider is …
Sponsors
- Schietzelt, Mike (R, 35) · primary sponsor
- Rhyne, Heather H. (R, 97) · primary sponsor
- Campbell, Grant L. (R, 83) · primary sponsor
- Chesser, Allen (R, 25) · primary sponsor
- Adams, Jay (R, 96)
- Ager, Eric (D, 114)
- Belk, Mary (D, 88)
- Brown, Gloristine (D, 8)
- Butler, Deb (D, 18)
- Carney, Becky (D, 102)
- Cervania, Maria (D, 41)
- Clark, Tracy (D, 57)
Latest actions
- : Ref To Com On Rules and Operations of the Senate
- : Passed 1st Reading
- : Regular Message Received From House
- : Regular Message Sent To Senate
- : Ordered Engrossed
- : Passed 3rd Reading
- : Passed 2nd Reading
- : Amend Adopted A1
- : Added to Calendar
- : Cal Pursuant Rule 36(b)
Votes
- Tax-Free Family Essentials Act. Second Reading (June 30, 2026): 111 yea, 0 nay, passed
- Tax-Free Family Essentials Act. A1 Chesser Second Reading (June 30, 2026): 109 yea, 3 nay, passed
Subjects: RETAILING, FAMILY ISSUES, HYGIENE PRODUCTS, PHARMACEUTICALS, COMMERCE, HEALTH SERVICES, MINORS, PUBLIC
Common questions
- What is H1200?
- H1200 is a bill in the North Carolina Legislature (2025-2026 Session): Tax-Free Family Essentials Act.
- What does H1200 do?
- In its own words: An act to exempt diapers, baby wipes, and feminine hygiene products from the sales tax.
- What is the status of H1200?
- In committee as of July 1, 2026. Latest action: Ref To Com On Rules and Operations of the Senate (July 1, 2026).
- Who sponsored H1200?
- Schietzelt, Mike (R, 35), with 11 co-sponsors.
- Where is the official record for H1200?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/H1200
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.