(a) On and after January 1, 2020, 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, menstrual hygiene products.
(b) For purposes of this section, “menstrual hygiene products” shall only include the following:
(1) Tampons.
(2) Sanitary napkins primarily designed and labeled for menstrual hygiene use.
(3) Menstrual sponges.
(4) Menstrual cups.
(c) This section shall become inoperative on July 1, 2023.
(Amended by Stats. 2020, Ch. 8, Sec. 3. (AB 85) Effective June 29, 2020. Section inoperative July 1, 2023, by its own provisions.)