Relating to: sales and use tax exemption for diapers and feminine hygiene products. (FE)

Senate Bill 114 proposes to exempt diapers and feminine hygiene products from state sales and use tax. The bill defines "diaper" as an absorbent garment for humans with bladder or bowel control difficulties, and "feminine hygiene products" to include items like tampons and sanitary napkins, specifically excluding general grooming products. If enacted, consumers would no longer pay sales tax on these defined items, and retailers would not collect it. This change aims to remove the sales and use tax from the sale and consumption of these specific products.