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Bill Summary · HB 1079

Summary of HB 1079 (2025 Session) — Menstrual Products Sales Tax Exemption (North Carolina)

Purpose and Intent

HB 1079 seeks to exempt menstrual products from the North Carolina sales and use tax. The underlying goal is to remove tax barriers for products used for feminine hygiene, aligning with broader policy efforts in many states to reduce taxes on essential personal care items.

Key Provisions

  • Definition update:

    • Adds a definition of “Menstrual products” to G.S. 105-164.3. The bill specifies that menstrual products include tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle.

  • Tax exemption:

    • Amends G.S. 105-164.13 to exclude “Menstrual products” from the list of items taxed under the state retail sales and use tax. This creates a blanket exemption from tax for menstrual products sold in North Carolina.

  • Effective date:

    • The exemption becomes effective October 1, 2026.
    • Applies to sales made on or after October 1, 2026.

Who/What is Affected

  • Consumers who purchase menstrual products in North Carolina (including tampons, pads, panty liners, menstrual cups, and similar products) will benefit from the tax exemption.
  • Retailers selling these products must apply the exemption to qualifying sales beginning October 1, 2026.
  • State tax administration (NC Department of Revenue) will implement the exemption in the tax framework and related filing systems for other taxes.

Procedural and Timeline Details

  • Effective date: October 1, 2026.
  • Application: The exemption applies to sales at retail in the state and to use, storage, or consumption in North Carolina on or after the effective date.
  • Legislative path: HB 1079 has sponsors including Rep. Johnson-Hostler and several co-sponsors. The bill text indicates standard statutory changes to definitions and exemptions within North Carolina’s General Statutes.

Practical Considerations

  • Fiscal impact: The exemption reduces state tax revenue from menstrual product sales beginning October 1, 2026. The bill does not specify a cap or sunset, suggesting a permanent exemption unless subsequently amended.
  • Compliance: Retailers should adjust point-of-sale systems to exclude tax on qualifying products starting Oct. 1, 2026.
  • Public impact: The policy aligns with efforts to improve affordability and access to essential personal care items.

In sum, HB 1079 would codify a state sales tax exemption for menstrual products, expanding accessibility and reducing the cost burden on consumers effective October 1, 2026.

Compiled from official sources — confirm details with the bill’s official record.

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