Louisiana Revised Statutes 47:337.10.2 – 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
Terms Used In Louisiana Revised Statutes 47:337.10.2
- Political subdivision: means a parish, municipality, and any other unit of local government, including a school board and a special district, authorized by law to levy and collect a sales and use tax. See Louisiana Revised Statutes 47:337.6
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C. Repealed by Acts 2021, No. 449, §2, eff.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.
Acts 2020, No. 138, §1; Acts 2021, No. 449, §2, eff. June 23, 2021.