Today's Law As Amended

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AB-1561 Sales and use taxes: exemption: sanitary napkins: tampons: menstrual sponges and menstrual cups.(2015-2016)



SECTION 1.

 Section 6363.10 is added to the Revenue and Taxation Code, to read:

6363.10.
 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, tampons, sanitary napkins, menstrual sponges, and menstrual cups.
(b) This section shall become operative on January 1, 2017, and shall become inoperative on January 1, 2022, and as of that date is repealed.
SEC. 2.
 Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.
SEC. 3.
 This act provides for a tax levy within the meaning of Article IV of the Constitution and shall go into immediate effect.