HB2515 HFA S. Brown, Walker et al. 2-20

                        Delegates S. Brown, Walker, Fleischauer, Zukoff, C. Thompson and Estep-Burton move to amend the bill on page 4, line 85, following the period, by inserting a new section, to read as follows:

“§11-15-9q.  Exempting certain hygiene products from sales tax.

(a) Notwithstanding any other provision of this article, hygiene products are exempt from the tax imposed under this article.

(b) For the purposes of this section:

(1) “Feminine hygiene product” includes sanitary napkins, tampons, menstrual cups, pads, and other similar feminine hygiene products;

(2) “Diapers” means an absorbent incontinence product that is washable or disposable and worn by a person, regardless of age or sex, who cannot control bladder or bowel movements; and

(3) “Hygiene product” means diapers and feminine hygiene products as defined by this subsection.”