SB 451

Abstract

Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Provides a state sales and use tax exemption beginning January 1, 2023, for food purchased for human consumption and essential personal hygiene products. The bill also provides, beginning February 1, 2023, an allocation of state revenues to fund the distribution to localities for educational funding that would have been distributed to them absent the exemption created by the bill. Under current law, such products are taxed at a reduced state sales and use tax rate of 1.5 percent and the standard local rate of one percent. The bill has a delayed effective date of January 1, 2023.

Sales and use tax; exemption for essential personalhygiene products. Provides a sales and use tax exemption foressential personal hygiene products, defined in the bill as (i) nondurableincontinence products such as diapers, disposable undergarments,pads, and bed sheets and (ii) menstrual cups and pads, pantyliners,sanitary napkins, tampons, and other products used to absorb or containmenstrual flow. Under current law, such products are taxed at a reducedstate sales and use tax rate of 1.5 percent and the standard localrate of one percent. The bill contains technical amendments.