§ 47:305.75 — Exemptions; feminine hygiene products and diapers

Louisiana § 47:305.75

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§305.75. Exemptions; feminine hygiene products and diapers
A. The sales and use tax imposed by any taxing authority 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.

Legislative History

Acts 2021, No. 449, §1, eff. June 23, 2021; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.