Sb 176 Tapon Tax

SB 176 Feminine Hygiene Products and Sales Tax Exemption1 proposed by Naples Republican Kathleen Passidomo; goes by the nick name of the “Tampon Tax.” Feminine hygiene products are products used to absorb or contain menstrual flow, products include tampons, sanitary napkins, panty liners, and menstrual cups. Taxation on feminine products have only been effective for thirty-one years, in 1977 feminine hygiene products were added to the list of medical items exempt from sales and use tax. Nine years later the feminine products were removed from the list of exempt medical items and were subjected to state sales and use tax. SB 176 and its sister bill, HB 63 made its first appearance in the Florida House of Representative in December of 2016 when Plaintiff Carle Wendell filed a class action lawsuit in Leon County against the Florida Department of Revenue and to refund millions of …show more content…
Recently feminine hygiene products have been classified as cosmetics products but Section 212.08 of Florida Statues, defines taxable “cosmetics” as products used for “cleansing, beautifying, promoting attractiveness, or altering the appearance, such as cold creams, sun tan lotions, makeup, and body lotions.3” Despite the fact feminine hygiene products has an apparent different definition. Feminine hygiene products are not used for “cleansing, beautifying etc. and therefore not taxable and are excluded from the definition of “cosmetics” products.4” These products are crucial and are necessary for women’s health, making women menstrual cycles comfortable as