§305.75. Exemptions; feminine hygiene products and diapers

            A. The sales and use tax imposed by the state of Louisiana or any political subdivision whose boundaries are coterminous with those of the state shall not apply to the purchase of feminine hygiene products, diapers, or both for individual personal use.

            B. For the 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.

            Acts 2021, No. 449, §1, eff. June 23, 2021.