Amends GS 105-164.13 to exclude from sales tax baby wipes, prenatal vitamins, and feminine hygiene products, as now defined under GS 105-164.3. Excludes grooming and hygiene products from the definition of feminine hygiene products. Further amends GS 105-164.13 to exclude from sales tax sales of diapers or incontinence pads (removing the existing qualification that the sale be on those prescribed by an enrolled State Medicaid/health Choice provider for use by program beneficiaries when the provider is reimbursed by the State Medicaid program or a Medicaid MCO). Adds an exclusion for over-the-counter drugs intended for the treatment of a health condition in children 12 and under and labeled with a Drug Facts panel containing specific dosage instructions for children 12 and under. Applies to sales made on or after October 1, 2026.