Retail Sales and Use Tax; exemption for menstrual supplies, effective date and clause.

Sales and use tax exemption for menstrual supplies. Provides that menstrual cups and pads, pantyliners, sanitary napkins, tampons, and other products used to absorb or contain menstrual flow shall be fully exempt from sales and use tax. The exemption would be available from July 2021 to July 2026. Under current law, such menstrual supplies are subject to a reduced state sales tax rate of 1.5 percent, which also applies to food purchased for human consumption and essential personal hygiene products, as well as a local sales tax rate of 1 percent. The bill has a delayed effective date of July 1, 2021. The provisions of the bill are contingent on funding in a general appropriation act.