SS/SCS/SBs 73 & 162 - This act modifies provisions relating to sales tax exemptions. DIAPER SALES TAX EXEMPTION This act authorizes a sales tax exemption for the purchase of diapers, as defined in the act. This provision is identical to HB 290 (2023), SB 1124 (2022), and HB 2384 (2022), and to a provision in SCS/HCS/HB 154 (2023), HCS/SS/SB 143 (2023), and SS#2/SCS/SB 649 (2022), and is substantially similar to HB 351 (2023), HB 744 (2023), and HCS/HBs 1679, 2859, & 2272 (2022), and to a provision in SCS/SB 184 (2023), HCS/HBs 876, 771, 676 & 551 (2023), and HB 1136 (2023). FEMININE HYGIENE PRODUCT SALES TAX EXEMPTION This act also provides a sales tax exemption for all purchases of feminine hygiene products, defined as tampons, pads, liners, and cups. This provision is identical to SB 433 (2023) and SB 897 (2022), and to a provision in SCS/HCS/HB 154 (2023), is substantially similar to HB 351 (2023) and HCS/HBs 1679 (2022), 2859, & 2272 (2022), and to a provision in HCS/SS/SB 143 (2023), HCS/HBs 876, 771, 676 & 551 (2023), and HB 1136 (2023), and is similar to SB 800 (2020), HCS/HBs 1306 & 2065 (2020), SB 443 (2019), and HB 747 (2019), and to a provision contained in HCS/SS/SCS/SB 570 (2020). DURABLE MEDICAL EQUIPMENT SALES TAX EXEMPTION Current law provides a sales tax exemption for certain durable medical equipment as defined on January 1, 1980, by the federal Medicare program. This act removes the reference to January 1, 1980. Additionally, current law provides a sales tax exemption for the sales or rental of manual and powered wheelchairs, including parts. This act applies the exemption to accessories for such wheelchairs. This provision is identical to SB 173 (2023) and is similar to SB 943 (2022), HB 1864 (2022), and SB 483 (2021), and to a provision in SS/SCS/SB 649 (2022), SB 743 (2022), CCS/HCS/SB 226 (2021). JOSH NORBERG