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An Act To Exempt Feminine Hygiene Products from Sales Tax
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1752, sub-§2-F  is enacted to read:
 
2-F.  Feminine hygiene product.     "Feminine hygiene product" means any product that is used with respect to menstruation. "Feminine hygiene product" includes but is not limited to tampons, pads, liners and menstrual cups.
Sec. 2.  36 MRSA §1760, sub-§101  is enacted to read:
 
101.  Feminine hygiene products.     Sales of feminine hygiene products.
 
SUMMARY
This bill provides a sales tax exemption on the purchase of feminine hygiene products.