Retail Sales and Use Tax; exemption for essential personal hygiene products.

Sales and use tax; exemption for essential personalhygiene products. Provides a sales and use tax exemption foressential personal hygiene products, defined in the bill as (i) nondurableincontinence products such as diapers, disposable undergarments,pads, and bed sheets and (ii) menstrual cups and pads, panty liners,sanitary napkins, tampons, and other products used to absorb or containmenstrual flow. Under current law, such products are taxed at a reduced state sales and use tax rate of 1.5 percent and the standard localrate of one percent. The bill contains technical amendments.