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SB 1205

Taxes, Sales - As introduced, exempts the sale or use of menstrual hygiene products from sales and use tax. - Amends TCA Title 67, Chapter 6.

114th Regular Session (2025-2026) Introduced by Sara Kyle

Tennessee bill exempts menstrual hygiene products from state sales tax to reduce costs for menstruating individuals, forgoing state revenue to address period product affordability.

Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026
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Bill Summary · SB 1205

Legislative bill overview

SB 1205 proposes to eliminate Tennessee's sales and use tax on menstrual hygiene products, including tampons, pads, and related items. This would amend the state's tax code to classify these products as tax-exempt goods, similar to how some states treat other essential items.

Why is this important

Menstrual products currently carry Tennessee's standard sales tax rate, making them more expensive for menstruating individuals who have limited alternatives. Supporters argue this constitutes a "tampon tax" that disproportionately affects lower-income people and that period products are medical necessities, not luxury items. The state revenue impact would be modest but measurable.

Potential points of contention

  • Revenue loss: The state would forgo tax revenue on an essential product category; fiscal impact estimates matter for budget negotiations
  • Tax code consistency: Opponents may argue this creates inconsistency—why menstrual products but not other medical/hygiene necessities like diapers, deodorant, or prescription copays?
  • Equity framing: Disagreement exists over whether this is a gender equity issue or simply a consumer preference item that shouldn't receive special tax treatment; some argue universal basic income approaches are more effective than selective exemptions

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

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