Menstrual Products Sales Tax Exemption.

SB 510 exempts menstrual products like tampons, sanitary napkins, panty liners, and menstrual cups from North Carolina's sales tax. The bill amends state tax law (G.S. 105-164.13) to specifically include these products in the list of tax-exempt items, effective October 1, 2025. It directly affects all consumers purchasing these products in North Carolina, removing a sales tax burden. The change applies to all retailers selling these items in the state, with no additional requirements or mechanisms beyond the tax code update. This is a straightforward policy change focusing on reducing costs for menstrual product buyers.