House 5522

WEST VIRGINIA LEGISLATURE

2026 REGULAR SESSION

Introduced

House Bill 5522

By Delegate Hamilton

[Introduced February 13, 2026; referred to the Committee on Finance]

A BILL to amend and reenact the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-15-9v, relating to creating an annual sales tax holiday for the sales of feminine hygiene products and diapers.

Be it enacted by the Legislature of West Virginia:

ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.

§11-15-9v. Tax Holiday for feminine hygiene products and diapers.

(a) There is established an annual sales tax holiday on the sale of feminine hygiene products and diapers. Feminine hygiene products and diapers sold on the second Saturday of May and Friday directly preceding and Sunday directly following the second Saturday of each May are exempt from taxes imposed by §11-15-1 et seq. of this code.

(b) For the purposes of this section, "feminine hygiene product" means personal care products that are primarily designed for use in connection with menstruation or post-menstrual care, including but not limited to tampons, sanitary napkins, panty liners, menstrual cups, menstrual sponges, and similar absorbent or collection products, whether disposable or reusable.

NOTE: The purpose of this bill is to provide an annual sales tax holiday for feminine hygiene products and diapers.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.