NC S510

Exempts menstrual products from North Carolina state sales and use tax

Defines "menstrual products" as tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle

Amends G.S. 105-164.3 (definitions) and G.S. 105-164.13 (retail sales and use tax exemptions) to add menstrual products to the list of exempt items

Effective date: October 1, 2025, applying to sales made on or after that date