Exempts qualifying menstrual products (tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for menstrual hygiene in connection with the menstrual cycle that contain no intentionally added PFAS as certified by the Department of Commerce-DOC) from the retail sales tax under GS 105-164.13.

Directs the Secretary of Revenue to take requisite action required by =the Streamlined Agreement to request an amendment to the Streamlined Agreement that would allow a member state to limit the definition of Menstrual Discharge Collection Devices consistent with this section or otherwise modify the agreement to allow a member state to provide an exemption consistent with this section without violating the Streamlined Agreement. Upon amendment of the Streamlined Agreement to allow a member state to provide an exemption, this section becomes effective on the first day of a calendar quarter that begins at least 90 days after amendment of the Streamlined Agreement.

Adds new Part 3D, PFAS Certification, to Article 10 of GS Chapter 143B instructing DOC to certify menstruation products that do not contain any intentionally added PFAS (Perfluoroalkyl and polyfluoroalkyl substances, a class of fluorinated organic chemicals containing at least two fully fluorinated carbon atoms). Requires DOC to adopt rules to implement the certification program. Provides for an application for certification, notification to DOC of any material changes related to the menstrual product, and decertification. Makes it a Class 2 misdemeanor to knowingly provide false information or make a material misrepresentation to DOC.

Provides for interim administration of the certification program by DOC. Specifies that any menstrual product that has been certified by a nationally recognized, independent testing laboratory, as not containing any intentionally added PFAS is deemed to satisfy the PFAS content standards described above. Requires DOC to certify the menstrual product upon receiving such certification. Sunsets these provisions upon the effective date of permanent rules adopted by DOC.

Appropriates $100,000 from the General Fund to DOC for 2026-27 to assist with the implementation of the modification of the Streamlined Agreement. Effective July 1, 2026.