Feminine hygiene products

From the 2024 DOR Tax Exemption Study

82.08.798; 82.12.798 - Feminine hygiene products Description Purchases of feminine hygiene products are exempt from sales and use taxes. "Feminine hygiene products" means sanitary napkins, tampons, menstrual cups, or any other similar products sold at retail designed specifically to catch menstrual flow either internally or externally. Purpose To provide relief for certain individuals for a product that is fundamental to personal hygiene and health. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.850 $0.881 $0.912 $0.944 Local Taxes $0.382 $0.396 $0.410 $0.424 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.808 $0.912 $0.944 Local Taxes $0.000 $0.363 $0.410 $0.424 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate mirrors the sales and use taxes growth rate reflected in the Economic and Revenue Forecast Council's March 2023 forecast. - Local revenue estimates use the statewide average local sales and use tax rate of 2.92%. Data Sources - Departm