HB 2349 Summary

• Exempts tampons, sanitary napkins, menstrual sponges, menstrual cups and similar feminine hygiene items from transaction privilege tax (TPT) through December 31, 2029.

• Exempts disposable diapers and other similar disposable incontinence items from TPT through December 31, 2029.

• Amends Arizona Revised Statutes sections 42-5061 and 42-5159 to add these items to the retail classification and use tax exemption lists.

• The exemptions are temporary and set to expire on December 31, 2029, unless extended by the legislature.