La. Revenue and Taxation § 47:337.10.2

Current with changes from the 2024 Legislative Session

Section 47:337.10.2 - Local sales and use tax; feminine hygiene products and diapers; definitions

A. Any political subdivision may by ordinance or resolution exempt purchases of feminine hygiene products, diapers, or both for individual personal use from all or part of the sales and use tax levied by the political subdivision.

B. For purposes of this Section:

(1) "Diaper" means any absorbent diaper or undergarment used for incontinence in adults and any absorbent diaper or undergarment designed to be worn by a child who cannot yet control bladder or bowel movements.

(2) "Feminine hygiene product" means tampons, menstrual pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups, including disposable and washable versions of these items.

C. Repealed by Acts 2021, No. 449, §2, eff. June 23, 2021.

La. Revenue and Taxation § 47:337.10.2

Acts 2020, No. 138, §1; Acts 2021, No. 449, §2, eff. June 23, 2021.

Amended by Acts 2021, No. 449,s. 2, eff. 6/23/2021, op. 7/1/2022.

Added by Acts 2020, No. 138,s. 1, eff. 8/1/2020.