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TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, TO ENACT THE "FEMALE HEALTH AND WELLNESS ACT" BY ADDING CHAPTER 139 TO TITLE 44 SO AS TO DEFINE "FEMININE HYGIENE PRODUCTS" AND TO PROVIDE THAT THE SALE OF FEMININE HYGIENE PRODUCTS ARE EXEMPT FROM SALES TAXES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. This act may be cited as the "Female Health and Wellness Act".
SECTION 2. Title 44 of the 1976 Code is amended by adding:
Section 44-139-10. (A) For purposes of this section, 'feminine hygiene products' means tampons, sanitary napkins, and other similar personal care items for use in connection with the menstrual cycle.
(B) Notwithstanding any other provision of law, the sale of feminine hygiene products are exempt from all state and local sales and use taxes."
SECTION 3. This act takes effect July 1, 2021.
This web page was last updated on January 27, 2021 at 4:52 PM