HB 1079 North Carolina House · 2025-2026 Session

Menstrual Products Sales Tax Exemption.

This North Carolina bill proposes exempting menstrual products from state sales tax. It defines the exempted items to include tampons, panty liners, menstrual cups, and sanitary napkins. The legislation amends existing tax codes to remove these items from taxable retail sales and use tax. The tax exemption will take effect on October 1, 2026, applying to purchases made on or after that date.

Bill status in committee 1 of 4 stages cleared

Introduction

Apr 2026

Committee Review

Floor Vote

Governor

Introduced Apr 28, 2026 Last action Apr 29, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Filed → Edition 1 · 2 edits

MINOR

The bill text was updated to reflect a new session date of April 29, 2026, and the sponsor list was expanded to include Representative von Haefen as a co-sponsor. These changes appear to be administrative updates to the bill's metadata rather than substantive policy modifications to the tax exemption itself.

TECHNICAL

Updated the session date from April 28, 2026, to April 29, 2026, and changed the bill identifier from DRH30516-NIf-181 to H1079-v-1.

Expanded the sponsor list to include Representative von Haefen alongside Representative Johnson-Hostler and added a reference to the General Assembly website for a complete list of sponsors.

Floor votes

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Full legislative history

Actions timeline

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Key actions

Committee

Apr 29, 2026

Committee

Ref To Com On Rules, Calendar, and Operations of the House

lower

Apr 28, 2026

Introduced

Filed

lower

1 primary · 28 co-sponsors