Texas Enacts New Sales Tax Exemptions for Diapers, Feminine Hygiene Products, and Additional Items

Erik Wallin
June 22, 2023

6/20/2023

On June 18, Texas Governor Greg Abbott signed Senate Bill 379, which will exempt wound care dressings, diapers, baby wipes, maternity clothing, breast milk pumping products, baby bottles, and feminine hygiene products beginning September 1, 2023.

The exemption for diapers will include both adult and children’s diapers.

Under the exemption, the term “feminine hygiene product” includes tampons, sanitary napkins, menstrual cups, menstrual sponges, menstrual pads, or other similar tangible personal property sold for the principal purpose of feminine hygiene in connection with the menstrual cycle or postpartum care.

The “maternity clothing” exemption will include clothing labeled for women to wear during pregnancy that is designed to accommodate the changes in body size and shape that occur as a result of pregnancy. The exemption will also include clothing to facilitate breastfeeding, including nursing bras and nursing pads.

Further information may be found in the bill here.

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Author

Erik Wallin

Erik Wallin is a Senior Tax Counsel on the Tax Research Team at Sovos Compliance. Erik has been with Sovos Compliance since 2011, and his main areas of focus are on U.S. Transaction Tax Law which includes special expertise in the taxation of technology and the taxation mechanisms that apply throughout the Colorado home rule jurisdictions. Erik is a member of the Massachusetts Bar, has a B.A. from York College of Pennsylvania, a J.D. from New England School of Law, and an LL.M. in Taxation from Boston University.
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