AZ SB1033

Exempts tampons, sanitary napkins, menstrual sponges, menstrual cups and similar items used for feminine hygiene from transaction privilege tax (TPT) under the retail classification.

Exempts disposable diapers and similar disposable items commonly used by individuals for incontinence from transaction privilege tax under the retail classification.

Applies to both the retail sales tax (section 42-5061) and the use tax (section 42-5159).

Effective for taxable periods beginning on or after the first day of the month following the general effective date of the act.