Tampon tax
The term "tampon tax" refers to the sales tax applied to menstrual hygiene products, such as tampons and pads, in various jurisdictions, including some U.S. states and countries around the world. Critics of this tax argue that these products should be classified as essential medical supplies rather than luxury items, highlighting the impact of such taxation on low-income women and girls who may struggle to afford necessary menstrual products. The issue is further complicated by the stigma surrounding menstruation, which can lead to significant social and health consequences for those unable to access these products. Activists contend that taxing menstrual hygiene products constitutes a form of discrimination, as similar items used primarily by men are not subjected to the same taxes. Some countries, like Kenya, have successfully abolished the tampon tax, while others, including the U.S., continue to grapple with its implications. Efforts to eliminate or reduce these taxes are often framed within broader discussions of gender equality, healthcare access, and socioeconomic fairness. As awareness grows, more institutions and states are recognizing the necessity of providing menstrual hygiene products as a fundamental public health measure.
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Tampon tax
A tampon tax is a tax on menstrual hygiene products. It is imposed by some US state and international governments as a tax on luxury items. Critics argue that menstrual hygiene products, such as pads and tampons, are not luxuries and should be treated as essential medical equipment or supplies. Activists view this and other taxes on products primarily used by women as forms of discrimination.
The topic of the tampon tax is much broader than a simple sales tax. Advocates for low-income women and girls note that taxing menstrual hygiene products affects people in this group the most. Girls whose families struggle financially are more likely to miss school during menstruation when they cannot afford period products. In some states, women who are incarcerated are provided with an inadequate supply of menstrual hygiene products. More states, schools, and institutions are recognizing that menstrual hygiene products are necessary for about half the population and supply them in the way they provide toilet paper, soap, and water.
Background
Sales tax in the United States is primarily a state issue, although it is also a revenue source for local governments. States generally tax most goods and some services at a single rate, while taxing some products such as alcohol, motor fuel, and tobacco selectively. In 2017, states collected 457 billion dollars from sales tax. This represented 35 percent of states’ own-source general revenue, which does not include transfers from other government sources. About 300 billion dollars of the total came from general sales taxes. On the local level, in 2017 governments collected 124 billion dollars from sales taxes. This accounted for about 11 percent of their own-source general revenue, with eighty-nine billion dollars from general sales taxes. These numbers only continued to rise in the 2020s as prices also rose.
The percentage of revenue dependent on sales taxes varies considerably across the United States. For example, Nevada’s sales tax revenue in 2017 accounted for 47 percent of combined local and state own-source general revenue. In 2024, Alaska, Hawaii, Wyoming, Maine, and Wisconsin had the lowest state general sales tax rates. Louisiana, Tennessee, Arkansas, Washington, and Alabama were the highest.
In most states, general sales taxes are not applied to food purchased for consumption at home or some other essential goods. While thirteen states did tax these purchases in the mid-2020s, six of these taxed food at a rate lower than the general sales tax. Most states taxed food bought at restaurants, sometimes at a rate higher than the general sales tax. Some cities, too, have instituted higher tax rates on parking, hotels, restaurant meals, and other goods and services that typically collect revenue from tourists and other visitors.
Also exempt from sales tax in most states are prescription and over-the-counter drugs, textbooks, and most clothing. Services provided by many businesses, such as barbershops and dry cleaners, are taxed, while professional services, such as doctors and lawyers, are not taxed in all states except Michigan, Hawaii, Ohio, and New Mexico.
Overview
Menstrual hygiene is a health and social issue. In many parts of the world, menstruation is stigmatized. Women and girls may be banned from entering their homes while menstruating—for example, in Nepal, they have traditionally been banished to small huts for the duration of their periods. Girls in some countries do not go to school while menstruating because they are teased. This becomes a mental health issue and a means to disempower them when women and girls are ashamed of a normal bodily function. Organizations such as the United Nations (UN) advocate for menstruation education in schools to eliminate the stigma and provide free menstrual hygiene products for students.
Women and girls who cannot afford menstrual hygiene products make do with what they can find, including unhygienic materials. This may include using old scraps of fabric, sawdust, paper, or other absorbent materials. Homeless women have reported using socks and newspaper in place of pads. Poor menstrual hygiene can lead to physical health risks. Urinary tract infections, for example, have been linked to poor menstrual hygiene, as have infections of the reproductive system.
Activists argue that taxing menstrual hygiene products is a violation of women’s reproductive and sexual rights, along with their right to dignity and autonomy. They note that women who cannot afford these needed products are unable to participate fully as students, employees, and healthy humans. Opponents of the tampon tax also note that no products used exclusively by men are taxed, and the most similar items, bandages, are classified as essential medical products and generally not subject to sales tax.
Some countries have abolished taxes on menstrual hygiene products. Kenya, the first to do so, abolished the tampon tax in 2004. Australia, Canada, and India are among other countries that do not levy a tampon tax. Germany, which had one of the higher tax rates on luxury products in the European Union (EU), changed its tax laws effective January 1, 2020, after equal rights campaigners presented online petitions to the German Parliament. The tax on menstrual hygiene products went from 19 percent for luxury goods to the considerably lower rate of 7 percent for daily necessities. In 2023, Hungary had the highest tax on period products at 27 percent. Ireland was the only European country with no sales tax on menstrual hygiene supplies.
US Representative Grace Meng (D – NY) introduced the Menstrual Equity for All Act in March 2019, although the legislation was not brought to a vote on the floor. Meng also introduced a bill to require all federal buildings open to the public to provide free period products. Later that year, the nonprofit organization Period held the first US National Period Day on October 19. Prominent politicians supported the effort, which involved sixty rallies across the country.
Twenty of the United States levied sales tax on menstrual hygiene products, with South Carolina becoming the twentieth in May 2024. Some states have resisted abolishing the taxes because lost revenue would have far-reaching effects. New York State estimated in 2016 that it would lose fourteen million dollars a year, while California estimated that cutting both the tampon tax and taxes on diapers would cost the state about fifty-five million dollars in tax revenue. Still, New York State eliminated the tax, and California halted taxes on hygiene products for two years on January 1, 2020. The fight over taxing period products goes far beyond financial implications. It remains an issue closely connected to gender, healthcare, and socioeconomic equity.
Bibliography
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