Senate Bill 897 Summary

• Adds feminine hygiene products (tampons, sanitary napkins, and similar items) to the list of exemptions from Michigan's use tax under MCL 205.94.

• Defines feminine hygiene products as tangible personal property and exempts their sale from state use tax.

• Requires the legislature to annually appropriate sufficient funds from the state general fund to the school aid fund to compensate for any revenue loss resulting from this exemption.

• Maintains all existing use tax exemptions while adding the new feminine hygiene products exemption to subsection (1)(aa) of the statute.