A bill

to amend the South Carolina Code of Laws by amending Section 12-36-2120, relating to exemptions from sales tax so as to provide exemptions for MENSTRUAL hygiene products; by amending Section 12-36-2120, relating to exemptions from sales tax so as to provide exemptions for diapers.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1.Section 12-36-2120 of the S.C. Code is amended by adding:

(84) menstrual hygiene products, which include but are not limited to tampons, sanitary pads, menstrual cups, menstrual underwear, and other items designed to manage the symptoms of a menstrual cycle.

(85) diapers, including diapers for babies and children, as well as adult diapers for the managing of postpartum recovery or incontinence.

SECTION 2.This act takes effect upon approval by the Governor.

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