NC H595

Exempts feminine hygiene products from North Carolina sales tax, including tampons, panty liners, menstrual cups, and sanitary napkins designed for menstrual cycle use.

Excludes grooming and hygiene products (soaps, shampoo, toothpaste, mouthwash, antiperspirants, and sunscreen) from the feminine hygiene exemption.

Amends G.S. 105-164.3 to add definitions of "feminine hygiene products" and "grooming and hygiene products" to the tax code.

Amends G.S. 105-164.13 to add feminine hygiene products as a new tax exemption category.

Becomes effective October 1, 2021, and applies to all sales made on or after that date.