Relating to creating an annual sales tax holiday for the sales of feminine hygiene products.

HB 5522 creates an annual sales tax holiday in West Virginia for feminine hygiene products and diapers. The bill exempts these items from sales tax on the second Saturday of May plus the Friday and Sunday directly surrounding that date each year. It defines "feminine hygiene products" broadly to include tampons, pads, menstrual cups, and similar items, whether disposable or reusable. The tax holiday directly affects consumers purchasing these products during the designated dates, reducing their out-of-pocket costs. The bill establishes this exemption by amending the state's sales tax code to exclude these items from taxation during the specified period.