NC S852

Exempts feminine hygiene products including tampons, panty liners, menstrual cups, and sanitary napkins from state sales tax.

Exempts children's and adult diapers and incontinence underpads from state sales tax.

Exempts groceries and food items from state sales tax, except for dietary supplements, vending machine food, prepared food, soft drinks, and candy.

Defines grooming and hygiene products (soaps, shampoo, toothpaste, mouthwash, antiperspirants, suntan lotions, and sunscreens) as taxable items separate from feminine hygiene products.

Becomes effective October 1, 2022, and applies to all sales made on or after that date.