Tampon tax: Difference between revisions

{{shortShort description|TheValue-added facttax thator femininesales hygienetax productscharged areon subjectfeminine tohygiene value-added taxproducts}}

[[File:Feminine Hygiene Products in a Walmart.png|thumb|[[Feminine hygiene]] products are subject to tax in a number of countries.]]

'''Tampon tax''' (or '''period tax''') is a popular term used to call attention to [[tampons]], and other [[feminine hygiene]] products, being subject to [[value-added tax]] (VAT) or [[sales tax]], unlike the [[tax exemption]] status granted to other products considered basic necessities. Proponents of tax exemption argue that tampons, [[sanitary napkins]], [[menstrual cups]] and comparable products constitute basic, unavoidable necessities for women, and any additional taxes constitute a [[pink tax]].

Proponents of tax exemption argue that tampons, [[sanitary napkins]], [[menstrual cups]] and other products which serve the basic menstrual cycle constitute unavoidable necessities for women and should be classified alongside other unavoidable, tax-exempt necessities, such as groceries and personal medical items.<ref name="WaPo: Garcia"/><ref name="USAT: NY"/> The [[BBC]] estimates that women need to use [[feminine hygiene]] products for about a week each month for about 3050 years.<ref name="BBC: international"/> According to the [[American Medical Association]] over 17,000 menstrual hygiene items are needed in a user's lifetime amounting to a cost of around 2,000 dollars.<ref>{{Cite web |title=Why stigma prevents treating menstrual hygiene as essential |url=https://www.ama-assn.org/delivering-care/population-care/why-stigma-prevents-treating-menstrual-hygiene-essential |access-date=2023-05-02 |website=American Medical Association |date=December 16, 2020 |language=en}}</ref> While [[sales tax]] policy varies across jurisdictions, these products were typically taxed at the same rate as non-essential goods, such as in the United States, while other countries, such as the United Kingdom and Ireland, reduced or eliminated their general [[consumption tax]] on sanitary products.<ref name="USAT: NY"/><ref name="BBC: international"/> When asked about equivalent exemptions for men, proponents argue that no male products, [[condoms]] included, are comparable to feminine hygiene products, since menstruation is biological and "[[feminine hygiene]] is not a choice".<ref name="WaPo: Garcia"/> However, others argue that other basic necessities such as [[toilet paper]] are still taxed in many countries, for example in the UK at 20%.<ref name="Robertson2015"/> As the vast majority of consumers of feminine hygiene products are women, the increased cost has been criticized as being discriminatory against women.<ref name="Hinckley Journal of Politics:Public Discourse of Policies Concerning Menstrual Taboo"/> The tampon tax is not a special tax levied directly on feminine hygiene products.<ref name="USAT: NY"/>

Since about 2004, many countries have abolished or reduced sales taxes for tampons and pads, including Kenya, Canada, India, Colombia, Australia, Germany, and Rwanda.

* The tampon tax was abolished in Britain on 1 January 1, 2021, following Britain's departure from the EU, meaning there is now a zero rate of VAT applying to women's sanitary products.<ref name="tampon-tax-abolished">{{cite news|url=https://www.telegraph.co.uk/news/2021/01/01/tampon-tax-abolished-brexit-allows-treasury-scrap-vat-sanitary/|title=Tampon tax abolished as Brexit allows Treasury to scrap VAT on sanitary products|newspaper=The Telegraph|first=Amy|last=Jones|date=1 January 2021|url-access=subscription}}</ref><ref name=":8">{{Cite news|date=1 January 2021|title=Activists cheer as 'sexist' tampon tax is scrapped|language=en-gb|work=BBC News|url=https://www.bbc.com/news/business-55502252|first=Mary-Ann|last=Russon}}</ref>

* Rwanda removed their VAT on all sanitary products on 10 December 10, 2019. The change was made in response to school absence and dropouts caused by 18% of Rwandan women and girls being unable to attend school or work due to not being able to afford feminine hygiene products.<ref>{{Cite web|url=https://blogs.lse.ac.uk/internationaldevelopment/2020/01/17/rwanda-removes-vat-on-sanitary-products-as-the-fight-to-end-period-poverty-continues/|title=Rwanda removes VAT on sanitary products, as the fight to end period poverty continues|last=Isimbi|first=Ynis|date=2020-01-17|website=LSE International Development|language=en-US|access-date=2020-02-16}}</ref>

*Australia repealed the 10% tax on tampons and pads on 1 January 1, 2019, after an 18-year campaign, after all states and territories agreed to make sanitary products explicitly exempt from the GST.<ref name="BBC: international" /><ref>{{Cite news|url=https://www.theguardian.com/law/2018/dec/31/australias-new-laws-taking-effect-on-1-january-from-axed-tampon-tax-to-credit-card-changes|title=Australia's new laws taking effect on 1 January: From axed tampon tax to credit card changes|last1=Davidson|first1=Helen|date=December 31, 2018|newspaper=The Guardian}}</ref>

* Mauritius eradicated its tampon tax in 2017 following a popular online petition initiated and led by Gendergender Consultantconsultant and feminist, Trisha Gukhool.{{citation needed|date=September 2021}}

* In 2004, Kenya was the first country to abolish sales tax for [[menstrual hygiene management|menstrual products]].<ref name="Newsweek: Jones"/>

EuropeanIn Union countries were barred from creating zero-rated value-added taxes2016, butthe Ireland'sUnited exemptionsKingdom areproposed [[Grandfather clause|grandfathered]].<ref name="BBC: international"/> Malta was another EUthat member withstates zero-ratedshould VAT.be EUallowed memberto statesdecide nowwhether haveto the opportunitycontinue to apply two reduced rates as low as 5%VAT to goodsmenstrual andhygiene servicesproducts. TheyThis mayled applyto onethe reducedintroduction rateof lowerDirective than2022/542/EC. 5%This andmodified oneAnnex exemptionIII (‘zeroof rate’)Directive to2006/112/EC categories which includeallowing "...pharmaceutical products used for medical and veterinary purposes, including products used for contraception and female sanitary protection, and absorbent hygiene products..." to be zero rated.<ref>{{CELEX|32022L0542|text=Council TimeDirective will(EU) tell2022/542 whichof countries5 willApril take2022 advantageamending Directives 2006/112/EC and (EU) 2020/285 as regards rates of this.value added tax}}</ref>

There is a zero rate of VAT applyingapplied to most women's sanitary products in the UK.<ref name="tampon-tax-abolished"/><ref name=":8"/> The United Kingdom had levied a [[value-added tax (United Kingdom)|value-added tax]] on sanitary products since it joined the [[European Economic Community]] in 1973. This rate was reduced to 5% specifically for sanitary products in 2000 with lobbying from [[Member of Parliament]] [[Dawn Primarolo]] saying that this reduction was "about fairness, and doing what we can to lower the cost of a necessity."<ref name="theweek: UK News"/> This is the lowest rate possible under the [[European Union]]'s [[European Union value added tax|value added tax law]], which {{as of |2016|lc=y}} does not allow a reduction to zero rates. The only goods that can be zero rated are those with historic zero rates that have been applied continually since before 1991.<ref>{{cite news|title=Reality Check: Does the EU control UK VAT rates?|url=https://www.bbc.co.uk/news/uk-politics-eu-referendum-36430504|work=BBC News|date=3 June 2016}}</ref> The [[UK Independence Party]] raised the issue in the [[2015 United Kingdom general election|2015 general election]] with promised to withdraw from the European Union and allow the zero rate. Prime Minister [[David Cameron]] commented, when prompted, that the tampon tax campaign was "long-standing" and a complicated issue within the European Union.<ref name="BBC: international"/> In England, one in ten women between 14 and 21 cannot afford menstrual management products.<ref>{{cite web|url=https://plan-uk.org/media-centre/plan-international-uks-research-on-period-poverty-and-stigma|title=Plan International UK's Research on Period Poverty and Stigma|date=December 20, 2017|website=Plan International UK|access-date=May 27, 2018}}</ref><ref>{{cite news|url=https://www.independent.co.uk/life-style/health-and-families/one-in-10-young-women-struggle-to-afford-pads-and-tampons-a8008671.html |archive-url=https://ghostarchive.org/archive/20220526/https://www.independent.co.uk/life-style/health-and-families/one-in-10-young-women-struggle-to-afford-pads-and-tampons-a8008671.html |archive-date=May 26, 2022 |url-access=subscription |url-status=live|title=Period Poverty: Why One in 10 Young Women Struggle to Afford Pads and Tampons|last=Rowlingson|first=Karen|date=October 21, 2017|website=The Independent|access-date=May 27, 2018}}</ref>

[[Laura Coryton]] led a "Stop taxing periods, period" campaign with an online petition to have the European Union remove the value-added tax for sanitary products.<ref name="Coryton"/> Her petition was highlighted by a further protest in London led by Lucy Whitehill <ref>{{Cite web |title=The Tab |url=https://thetab.com/2015/04/07/cambridge-grad-marches-downing-street-fight-tampon-tax-34766 |access-date=2023-11-14 |website=www.thetab.com|date=April 7, 2015 }}</ref> and a sister march in Bristol headed by the groups, No More Taboo and Period Watch.<ref>{{Cite web |title=Facebook |url=https://www.facebook.com/events/998921250121037/ |access-date=2023-11-14 |website=www.facebook.com}}</ref> The London march on April 2, 2015, garnered support from 2,500 protesters, many wearing bloodied white pants, chanting outside Downing Street.<ref>{{Cite web |date=2015-04-07 |title=Cambridge grad marches on Downing Street to fight against the Tampon Tax |url=https://thetab.com/2015/04/07/cambridge-grad-marches-downing-street-fight-tampon-tax-34766 |access-date=2023-11-14 |website=The Tab |language=en-GB}}</ref> The slogan "Tampons not a necessity? Then welcome to the world where we don't wear them" made the headlines,<ref>{{Cite web |date=2023 |title=Grazia |url=https://graziadaily.co.uk/ |access-date=2023-11-14 |website=Grazia |language=en}}</ref><ref>{{Cite web |last1=Jones |first1=Daisy |last2=Thomas |first2=Daisy Jones, Photos: Lily Rose |date=2015-04-03 |title=We Went to Yesterday's Tampon Tax March in London |url=https://www.vice.com/en/article/nn9jvw/we-went-to-yesterdays-tampon-tax-march-on-downing-street |access-date=2023-11-14 |website=Vice |language=en}}</ref> with [[Russell Howard]] focusing on the viral placard, "The Taxman can suck my cl*t",<ref>{{Cite web |date=2015-11-07 |title=Russell Howard just nailed why the tampon tax is so ridiculous |url=https://www.independent.co.uk/news/people/russell-howard-just-nailed-why-the-tampon-tax-is-so-ridiculous-a6725331.html |access-date=2023-11-14 |website=The Independent |language=en}}</ref><ref>{{Citation |title=Why cutting tax credits and taxing tampons is bullshit {{!}} Why cutting tax credits and taxing tampons is bullshit {{!}} By Russell Howard {{!}} Facebook |url=https://www.facebook.com/OfficialRussellHoward/videos/why-cutting-tax-credits-and-taxing-tampons-is-bullshit/10153159257103344/ |access-date=2023-11-14 |language=en}}</ref> [[Ed Miliband]] called the tax ridiculous<ref>{{Cite journal |last1=Flinders |first1=Matthew |last2=Lowery |first2=Gary |date=2023-04-03 |title=Period politics and policy change: the taxation of menstrual products in the United Kingdom, 1996–2021 |journal=Contemporary British History |language=en |volume=37 |issue=2 |pages=238–265 |doi=10.1080/13619462.2023.2184804 |issn=1361-9462|doi-access=free }}</ref> and [[Caroline Criado Perez]] demanded the tax to be abolished.<ref>{{Cite web |date=2015-04-28 |title=If I were Prime Minister: I'd introduce abortion on demand and abolish |url=https://www.independent.co.uk/voices/comment/if-i-were-prime-mininster-i-would-legislate-for-abortion-on-demand-and-abolish-vat-on-sanitary-products-10206740.html |access-date=2023-11-14 |website=The Independent |language=en}}</ref> Following the protest the [[University of Sheffield]] were the first to cull the tax in their university shops.<ref>{{Cite web |date=2015-05-05 |title=The SU has scrapped tampon tax |url=https://thetab.com/uk/sheffield/2015/05/05/su-scrapped-tampon-tax-7196 |access-date=2023-11-14 |website=University of Sheffield |language=en-GB}}</ref> In November 2015 Charlie Edge and Ruth Howarth free-bled in front of Parliament to further drive awareness.<ref>{{Cite web |date=2015-11-10 |title=Does our period blood protest make you feel uncomfortable? That's the point |url=https://www.independent.co.uk/voices/we-protested-outside-parliament-while-bleeding-without-tampons-because-a6728456.html |access-date=2023-11-14 |website=The Independent |language=en}}</ref><ref>{{Cite web |title=Women Protesting the UK's Tampon Tax by Free-Bleeding in Front of Parliament |url=https://people.com/health/women-protesting-the-uks-tampon-tax-by-free-bleeding-in-front-of-parliament/ |access-date=2023-11-14 |website=Peoplemag |language=en}}</ref><ref>{{Cite web |date=2015-11-09 |title=These women free-bled outside the Houses of Parliament to protest the tampon tax |url=https://www.cosmopolitan.com/uk/reports/news/a39564/these-women-free-bled-outside-the-houses-of-parliament-to-protest-the-tampon-tax/ |access-date=2023-11-14 |website=Cosmopolitan |language=en-GB}}</ref> [[George Osborne]] mentioned the petition by name in his 2015 [[Autumn Statement]] pledge to end the tampon tax at the European Union level. The petition platform's CEO cited the campaign as an example of successful [[clicktivism]],<ref name="Clicktivism"/> with over 320,000 signatures.<ref name="BBC: wiki"/><ref name="Ind_student"/> In March 2016, Parliament created legislation to eliminate the tampon VAT, following a budget amendment by opposition Labour MP [[Paula Sherriff]].<ref name=":7">{{Cite news|last=Collinson|first=Patrick|url=https://www.theguardian.com/uk-news/2020/mar/06/budget-2020-chancellor-plans-to-finally-end-tampon-tax|title=Budget 2020: chancellor plans to finally end tampon tax|date=2020-03-06|work=The Guardian|access-date=2020-03-07|language=en-GB|issn=0261-3077}}</ref><ref name="BBC: wiki"/><ref name="Ind_Cameron"/> It was expected to go into effect by April 2018 but did not do so; several British women protested for it publicly while displaying blood stains from their periods.<ref name="WaPo: Garcia"/> On 3 October 3, 2018, new EU VAT rules were put forward by the European Parliament which willto allow EU countries to stop taxing sanitary products, but these willdid not come into effect until 2022.<ref>{{cite news|title=Germany scraps 'tampon tax,' as menstrual products not a 'luxury'|url=https://www.dw.com/en/tampon-tax-germany-menstruation/a-51154597|website=Deutsche Welle|date=7 November 2019|quote=Starting in 2022, the 5% threshold will be eliminated, and then all EU members could get rid of the tampon tax completely.}}</ref><ref>{{Cite news|url=https://www.telegraph.co.uk/politics/2018/01/18/eu-rules-forcing-britain-keep-tampon-tax-will-apply-years-brexit/|title=EU rules forcing Britain to keep tampon tax will apply for years after Brexit|last=Crisp|first=James|date=2018|work=The Telegraph|access-date=2018-09-28|language=en-GB|issn=0307-1235|url-access=subscription}}</ref> The [[Brexit|UK left the EU]] in January 2020, and following the end of the transition period (at the beginning of 2021) the tampon tax was abolished in the UK, meaning there is now a zero rate of VAT applying to women's sanitary products.<ref name="tampon-tax-abolished"/><ref name=":8"/> Research published by [[Tax Policy Associates]] in November 2022 suggested that savings resulting from the abolition of the tax had been retained by retailers, rather than passed onto women.<ref>{{Cite news|url=https://www.theguardian.com/society/2022/nov/10/uk-retailers-not-passing-on-tampon-tax-savings-to-women-report-says|title=UK retailers not passing on tampon tax savings to women, report says|date=2022-10-11|work=The Guardian|access-date=2022-10-11|language=en-GB}}</ref> [[Period underwear]] remained subject to the tax until 2024<ref>{{cite news|title=Period pants could get cheaper after VAT is removed|url=https://www.bbc.co.uk/news/business-67855869|website=BBC News|date=1 January 2024}}</ref> and was included in the exemption after campaigners raised the issue.<ref>{{cite news|title=John Lewis and Waitrose join drive to make reusable period products cheaper|url=https://www.theguardian.com/society/2023/aug/26/john-lewis-waitrose-join-drive-make-reusable-period-products-cheaper|newspaper=The Guardian|first=Clea|last=Skopeliti|date=26 August 2023}}</ref>

In July 2017, a pilot programme began in Scotland to have free sanitary products available at schools and food banks for women who cannot afford them.<ref>{{cite web|url=https://www.gov.scot/publications/access-sanitary-products-aberdeen-pilot-evaluation-report/pages/2/|title=Access to sanitary products Aberdeen pilot: evaluation report - gov.scot|website=www.gov.scot|language=en|access-date=2018-11-02}}</ref> The pilot scheme was launched for six months in [[Aberdeen]], with £42,500 of funding from the devolved [[Scottish Government]] in order to address the growing scandal of "[[period poverty]]". It was believed 1,000 girls would benefit from the scheme, as there were reports of teenage girls using tissues, toilet roll, torn T-shirts, and even newspaper as makeshift sanitary products, with some girls even skipping school altogether. It was decided to launch the scheme to improve attainment and school attendance, as well as improve confidence amongst teenage girls during their period; Scotland is believed to be the first country in the world to give out free sanitary products as part of a government-sponsored initiative. Further to this half-year pilot programme, Scotland's opposition Labour Party stated their intention to introduce a bill to make this permanent.

A study by the WHO and UNICEF showed that one out of five women in Scotland have been forced to improvise with items including toilet paper and old clothes duebecause toof the high cost of commercial products.

The [[Scottish Government|Scottish government]] in 2019 began providing free sanitary products for poorer students at schools, with hopes that this would be rolled out across the entire nation.<ref>{{Cite news|url=https://www.theguardian.com/uk-news/2018/aug/24/scotland-to-offer-free-sanitary-products-to-all-students-in-world-first|title=Scotland to offer free sanitary products to all students in world first|last=Khomami|first=Nadia|date=2018-08-24|work=The Guardian|access-date=2019-04-27|issn=0261-3077}}</ref><ref>{{Cite news|url=https://www.theguardian.com/society/2019/mar/09/period-poverty-english-schools-philip-hammond|title=Hammond to promise funds to end period poverty in English schools|last=Stewart|first=Heather|date=2019-03-09|work=The Guardian|access-date=2019-04-27|issn=0261-3077}}</ref>

In the United States, almost all states tax "tangible individual property" but exempt non-luxury "necessities": groceries, [[medical prescription|prescriptions]], [[prosthetics]], agriculture supplies, and sometimes clothes—the exemptions vary between states.<ref name="WaPo: Garcia"/> Most states charge sales tax for women's pads and tampons.<ref name=":0">{{Cite news|url=https://www.usatoday.com/story/news/world/2018/04/18/scotland-end-period-poverty-tampon-tax/502020002/|title=Women get their periods every month – and it's incredibly expensive|work=USA TODAY|access-date=2018-10-15|language=en}}</ref> Five states do not have a state sales tax (Alaska, Delaware, Montana, New Hampshire, and Oregon), and {{As of|2019|6|lc=yes|df=}}, thirteen US states specifically exempted essential hygiene products: Utah,<ref name="auto1">{{Cite web | url=https://www.newsweek.com/even-utah-ending-discriminatory-tampon-tax-whos-next-opinion-1477143 |title = Even Utah is ending the discriminatory tampon tax. Who's next? &#124; Opinion|website = [[Newsweek]]|date = 2019-12-13}}</ref> Ohio,<ref name=Fox19>{{Cite news | url=https://www.fox19.com/2019/11/07/ohios-tampon-tax-is-no-more/ | title=Ohio's 'tampon tax' is no more | website=Fox 19 Now | date=7 November 2019 | agency=Associated Press }}</ref> California, Connecticut, Florida, Illinois, Maryland, Massachusetts, Minnesota, New Jersey, New York, Nevada, Pennsylvania, and Rhode Island.<ref name="WaPo: Garcia"/><ref name="USAT: NY"/><ref>{{Cite news|url=https://splinternews.com/these-are-the-u-s-states-that-tax-women-for-having-per-1793848102|title=These are the U.S. states that tax women for having periods|last=Hillin|first=Taryn|work=Splinter|access-date=2017-12-15|language=en-US}}</ref><ref>{{Cite news|url=https://www.ktnv.com/news/national/democracy-2018/election-results-2018-nevada-ballot-questions-1-6|title=Election Results 2018: Nevada Ballot Questions 1–6|work=KNTV|access-date=2018-11-07|language=en-US}}</ref><ref name=":3">{{Cite news|url=https://www.nytimes.com/2019/07/12/us/tampon-tax.html|title=22 States Considered Eliminating the 'Tampon Tax' This Year. Here's What Happened.|last=Zraick|first=Karen|date=2019-07-12|work=The New York Times|access-date=2019-07-21|language=en-US|issn=0362-4331}}</ref> California repealed the tax in its 2019 state budget, but only for the two-year duration of the budget. Seven other states have introduced such legislation, most recently Nebraska, Virginia, and Arizona.{{citation needed|date=November 2019}} In November of 2021, Michigan ended its tampon tax.<ref>{{Cite web|title=Whitmer - Gov. Whitmer Signs First Bill Repealing Tampon Tax, Drives Down Costs for Families|url=https://www.michigan.gov/whitmer/0,9309,7-387-90499-571973--,00.html|access-date=2021-12-29|website=www.michigan.gov}}</ref>

Many federal assistance programs such as [[Supplemental Nutrition Assistance Program|SNAP]] (Supplemental Nutrition Assistance Program) and [[WIC program|WIC]] (Women, Infants and Children) do not allow the use of those funds for products such as pads or tampons despite the products' classification as medical devices. The IRS does not classify female products as medical devices, thus blocking women from buying them with pre-tax dollars in both flexible spending accounts and health savings accounts.<ref>{{Cite news|url=https://www.tennessean.com/story/news/education/2018/08/14/lack-feminine-hygiene-products-keeps-girls-out-school/948313002/|title=Teen girls are missing school because they don't have access to feminine hygiene products|work=The Tennessean|access-date=2018-11-02|language=en}}</ref>

The movement of menstrual equity has been gaining traction in recent years. This movement is based on the central tenet that period products should be affordable and accessible to women who menstruate. The movement aims to reduce the stigma around menstruation that has prevented legislative action toward achieving menstrual equity and reproductive education. Significant barriers to menstrual equity are the costs that affect women in shelters, low-income women and their daughters, LGBTQ people with uteruses, and those facing [[housing insecurity]].<ref>{{cite web|url=https://www.womensvoices.org/what-does-menstrual-equity-mean-to-you/#:~:text=What%20is%20Menstrual%20Equity%3F,about%20education%20and%20reproductive%20care|title=What Does Menstrual Equity Mean to You?|website=Women's Voices for the Earth}}</ref>

There have been some changes to the tampon taxes, but most of these changes are at the state or city level. On a smaller scale, individual cities have also changed their laws in favor of eliminating the tampon tax (e.g. [[Denver, Colorado]]).<ref>{{Cite web | url=https://thehill.com/homenews/state-watch/435993-denver-unanimously-votes-to-remove-taxes-from-tampons-and-pads |title = Denver unanimously votes to remove 'tampon tax'|date = March 27, 2019}}</ref> Maine eliminated the tax in 2022. <ref>{{Cite web |title=HP0162, LD 206, item 1, An Act To Exempt Feminine Hygiene Products from Sales Tax |url=https://legislature.maine.gov/legis/bills/bills_128th/billtexts/HP016201.asp |access-date=2022-07-30 |website=legislature.maine.gov}}</ref>

California Assemblywoman [[Cristina Garcia (politician)|Cristina Garcia]] reported that California women each pay roughly [[US$]]7 per month over 40 years, constituting US$20 &nbsp;million in annual taxes. Garcia and [[Ling Ling Chang]] proposed a bill to remove the tampon tax in early 2016. At this time, only a handful of the country's states exempted tampons, and several others had no state sales tax. Garcia held that women were taxed "for being women" and bore an economic burden for having no other choice but to buy these products. Garcia and Chang added that the tax was "regulatory discrimination" that disproportionately affected poor women and women of color, and that it likely persisted due to [[taboo|social taboos]] against discussing menstruation.<ref name="WaPo: Garcia"/> Both houses of the [[California State Legislature]] voted to exempt tampons from taxation in June 2016,<ref name="USAT: NY"/> but the bill was vetoed by the state's governor, [[Jerry Brown]], three months later.<ref name="Reuters: Cali veto"/>

In June 2019, menstrual products were exempted from the sales tax in the state budget, but only for the two-year duration of the budget. <ref name=":3" />

In July 2021, California passed AB 150, making the menstrual-product tax exemption permanent. <ref>{{Cite web|url=https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220AB150|title = Bill Text - AB-150 Sales and Use Tax Law: Personal Income Tax Law: Corporation Tax Law: Budget Act of 2021}}</ref>

In September 2021, California passed AB367, requiring public schools grades 6-126–12, California State University and community college districts, as well as encouraging the Regents of the University of California and private institutions of higher learning to provide free menstrual products.<ref>{{Cite web|url=https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202120220AB367|title=Bill Text - AB-367 Menstrual products}}</ref>

In July 2016, New York State exempted feminine hygiene products from taxation, reducing the state's tax revenue by an estimated US$10 &nbsp;million annually.<ref name="USAT: NY" /> In the court case of the "Tampon Tax", attorney Zoe Salzman defended the movement of repealing the taxes on feminine menstrual products.<ref name="Crawford">{{Cite web|url=http://www.feministlawprofessors.com/2016/07/interview-zoe-salzman-new-york-attorney-challenging-tampon-tax/|title=Interview with Zoe Salzman, New York Attorney Challenging the 'Tampon Tax'|last=Crawford|first=Bridget|date=2016-07-28|website=Feminist Law Professors|language=en-US|access-date=2019-04-03}}</ref> Part of the case was also a plea for refunding the women for all of the taxes that they had to pay on feminine menstrual products in the past.<ref name="Crawford"/> Ultimately the case ruled to repeal the taxes on feminine menstrual products, but not to refund the women of New York the previous taxes. Connecticut and Illinois also removed their tax in 2016, with Florida following suit in 2017.<ref name="BBC_Why" /><ref name="Huff_Florida" />

On NovNovember 5, 2021, Michigan Governor [[Gretchen Whitmer]] signed into law bill SB 153<ref>{{Cite web | url=https://www.michigan.gov/whitmer/0,9309,7-387-90499_90640-572045--,00.html#:~:text=%2D%20Today%2C%20Governor%20Gretchen%20Whitmer%20signed,the%20course%20of%20a%20lifetime. |title = Gov. Whitmer Signs Second Bill Repealing Tampon Tax, Drives Down Costs for Families |date = 2021-11-05}}</ref> repealing the tax on feminine hygiene products. The bill went into effect 90 days later on FebFebruary 3rd3, 2022.<ref>{{Cite web | url=https://www.wzzm13.com/article/news/local/michigan/tampon-tax-bill-in-effect/69-11b7bcbf-48a6-4176-8d11-4e35ea766e8f |title = 'Tampon tax' in Michigan ends Thursday |date = 2022-02-03}}</ref>

Many states that have tampon taxes have tried to repeal or eliminate the tax via legislation and have been denied. US states such as Tennessee, Arizona, and Virginia have introduced legislation.<ref name=":02">{{Cite journal|last=Durkin|first=Abigail|date=Spring 2017|title=Profitable Menstruation: How the Cost of Feminine Hygiene Products is a Battle against Reproductive Justice|url=https://heinonline.org/HOL/P?h=hein.journals/grggenl18&i=135|journal=Georgetown Journal of Gender and the Law|volume=18|pages=131–172|via=EBSCO Academic Search Complete}}</ref><ref name=":12">{{Cite journal|last=Bennett|first=Jennifer|date=Spring 2017|title=The Tampon Tax: Sales Tax, Menstrual Hygiene Products, and Necessity Exemptions|url=https://heinonline.org/HOL/P?h=hein.journals/betr1&i=191|journal=Business, Entrepreneurship & Tax Law Review|volume=1|pages=183–215|via=EBSCO Academic Search Complete}}</ref> In Utah, Representative [[Susan Duckworth]] introduced a bill that would have exempted menstrual hygiene products from sales tax, titled "Hygiene Tax Act".<ref name=":02" /> Products exempted included such items as tampons and disposable diapers.<ref name=":02" /> Legal scholars point out that when the bill was sent to the Utah taxation committee to be voted on, eight of the eleven men voted against the bill.<ref name=":02" /> In November 2019, during a “special legislative session” and a Governor's signature, Utah became the thirteenth US state to abolish the tampon tax., Effectiveeffective from January 1, 2020.<ref name="auto1"/>

In 2004, Kenya became the first country to exempt menstrual products from Value Added Tax.<ref>{{Cite news |last=Kamau |first=Macharia |date=9 June 2009 |title=Sanitary towel usage still low despite tax cuts |work=The Standard |url=https://www.standardmedia.co.ke/business/article/1144016386/sanitary-towel-usage-still-low-despite-tax-cuts |access-date=19 February 2023}}</ref>. In 2011, Kenya exempted imported menstrual products from excise tax.<ref>{{Cite web |last=Kenya Revenue Authority |date=2021 |title=Value Added Tax Act No. 35 of 2013 (Rev 2021) |url=https://www.kra.go.ke/images/publications/VAT-Act--2013-Revised-2021.pdf |archive-url=https://web.archive.org/web/20220717231536/https://kra.go.ke/images/publications/VAT-Act--2013-Revised-2021.pdf |archive-date=1617 MarchJuly 2022 |access-date=19 February 2023}}</ref>. In 2016, Kenya exempted the raw materials used for the manufacture of menstrual products from the 16% value added tax (VAT) and 25% excise tax.<ref>{{Cite web |date=2020-12-12 |title=Treasury gives sanitary pads manufacturers shot in the arm |url=https://www.businessdailyafrica.com/bd/corporate/companies/treasury-gives-sanitary-pads-manufacturers-shot-in-the-arm-2126886 |archive-url=https://web.archive.org/web/20230219232958/https://www.businessdailyafrica.com/bd/corporate/companies/treasury-gives-sanitary-pads-manufacturers-shot-in-the-arm-2126886 |archive-date=2019 JulyFebruary 20222023 |access-date=2023-02-19 |website=Business Daily |language=en}}</ref><ref>{{Cite web |title=Value Added Tax Amendment Bill No 40 of 2016 |url=http://kenyalaw.org/kl/fileadmin/pdfdownloads/bills/2016/ValueAddedTax_Amendment_BillNo40of2016.pdf |archive-url=https://web.archive.org/web/20230219234315/http://kenyalaw.org/kl/fileadmin/pdfdownloads/bills/2016/ValueAddedTax_Amendment_BillNo40of2016.pdf |archive-date=1419 February 20172023 |access-date=19 February 2023 |website=Kenya Law Website}}</ref>.

The government also allocated Ksh 240M to provision of free sanitary pads to girls in public governmental schools through the National Sanitary Towel Programme. This increased to Ksh 400M in 2015. However, this funding declined to 260M in 2022/2023 budget.<ref>{{Cite web |date=2022-09-11 |title=How education law can end ‘period'period poverty’poverty' for our girls |url=https://nation.africa/kenya/blogs-opinion/blogs/how-education-law-can-end-period-poverty-for-our-girls-3945214 |access-date=2023-02-20 |website=Nation |language=en}}</ref>.

In 2016, the Kenyan parliament intoducedintroduced an amendment to the Basic Education Act which guaranteed the provision of free, sufficient and quality sanitary towels to every girl child registered and enrolled in a public basic education institution who has reached puberty and the provision of a safe and environmentally sound mechanism for disposal of the sanitary towels.<ref>{{Cite web |title=Basic Education Act No. 14 of 2013 |url=http://www.kenyalaw.org:8181/exist/kenyalex/actview.xql?actid=No.%2014%20of%202013 |archive-url=https://web.archive.org/web/20230219233533/http://kenyalaw.org:8181/exist/kenyalex/actview.xql?actid=No.%2014%20of%202013 |archive-date=19 SeptemberFebruary 20152023 |access-date=19 February 2023 |website=Kenya Law Website}}</ref>. These began to be distributed in 2018.<ref>{{Cite web |title=Sanitary Towels Program |url=https://gender.go.ke/sanitary-towels-program/ |archive-url=https://web.archive.org/web/20230211052557/https://gender.go.ke/sanitary-towels-program/ |archive-date=711 DecemberFebruary 20182023 |access-date=2023-02-20 |website=State Department for Gender and Affirmative Action |language=en-US}}</ref><ref>{{Cite web |title=20 Places Around the World Where Governments Provide Free Period Products |url=https://www.globalcitizen.org/en/content/free-period-products-countries-cities-worldwide/ |access-date=2023-02-19 |website=Global Citizen |date=September 30, 2021 |language=en}}</ref>. The government established a Menstrual Hygiene Management Policy in 2019.<ref>{{Cite web |date=1 May 2020 |title=Menstrual Hygiene Management Policy 2019-2030 |url=http://guidelines.health.go.ke:8000/media/Menstrual_Hygiene_Management_Policy_2019-2030-_May2020.pdf |archive-url=https://web.archive.org/web/20230220000634/http://guidelines.health.go.ke:8000/media/Menstrual_Hygiene_Management_Policy_2019-2030-_May2020.pdf |archive-date=20 February 2023 |access-date=20 February 2023 |website=Ministry of Health Kenya}}</ref>.

On May 28, 2015, the Canadian Federal Government voted in favour of lifting the tampon tax federally.<ref name=":6" /> The tax was ultimately repealed July 1, 2015.<ref>{{Cite web|url=https://www.macleans.ca/uncategorized/trump-administration-faces-backlash-from-lawmakers-on-nafta/|title=Trump administration faces backlash from lawmakers on NAFTA |work=Maclean's |access-date=2019-11-15}}</ref> This was inspired by an online petition organized by Canadian Menstruators, an online advocacy group, which thousands of Canadians signed and presented to the Federal Government of Canada in Ottawa.<ref>{{Cite web|url=https://www.theloop.ca/the-tampon-tax-is-getting-nixed-on-canada-day/|title=Say goodbye to the 'tampon tax', Canada|last=Miranda|first=Matilda|website=The Loop|language=en-US|access-date=2019-11-15}}</ref>

Supporters of the exemption of said taxes are calling their efforts "menstrual equity", explaining it as a social movement that strives for feminine products like tampons to be considered necessities. Activists are often led by members of the government. At the beginning of 2016, councilwomencouncilwoman Julissa Ferreras-Copeland led a movement with a tampon tax pilot project ultimately providing free pads and tampons at a local high school in Queens, New York. Ferreras-Copeland's effort has now been expanded into 25 different schools around New York City. Other democrats including Ydanis Rodriguez and council speaker Melissa Mark-Viverito are advocating for state legislature to stop taxing sanitary products.

Activists with [https://www.shethinx.com/pages/thinx-menstrual-equity United for Access], [organized a petition and march<ref>{{cite news|title=Activists call on Education Department to take action for 'menstrual equity'|url=https://www.washingtonpost.com/local/education/activists-call-on-education-department-to-take-action-for-menstrual-equity/2019/01/28/815c6d08-2349-11e9-90cd-dedb0c92dc17_story.html|date=28 organizedJanuary a2019|first1=Morgan|last1=Smith|first2=Valerie|last2=Strauss|newspaper=Washington petition and march]Post}}</ref> to put pressure on the US Department of Education to eradicate period poverty in the US. They called on the government to treat period products as health necessities, support policies that protect students who menstruate, and fund period products in school bathrooms. The campaign was built in partnership with the period poverty-focused nonprofit founded by social entrepreneur, [[Nadya Okamoto]].<ref>{{Cite news|last1=Smith|first1=Morgan|last2=Strauss|first2=Valerie|title=Activists call on Education Department to take action for 'menstrual equity'|language=en-US|newspaper=Washington Post|url=https://www.washingtonpost.com/local/education/activists-call-on-education-department-to-take-action-for-menstrual-equity/2019/01/28/815c6d08-2349-11e9-90cd-dedb0c92dc17_story.html|access-date=2020-10-22|issn=0190-8286}}</ref> Okamoto is also the author of the book, ''Period Power: a Manifesto for the Menstrual Movement,'' which focuses heavily on advocating against the "tampon tax."<ref>{{Cite web|last=Wischhover|first=Cheryl|date=2018-10-18|title=How one woman is trying to end period stigma and the "tampon tax"|url=https://www.vox.com/the-goods/2018/10/18/17994380/nadya-okamoto-period-power|access-date=2020-10-22|website=Vox|language=en}}</ref> When Okamoto was 21- years- old, she led her organization to host the first-ever National Period Day on October 19, 2019, which focused on pushing legislators to eliminate the "tampon tax."<ref>{{Cite web|last=America|first=Good Morning|title=On 1st National Period Day, youth group shines spotlight on 'tampon tax'|url=https://www.goodmorningamerica.com/living/story/1st-national-period-day-youth-group-shines-spotlight-66354429|access-date=2020-10-22|website=Good Morning America|language=en}}</ref> On National Period Day 2019, the organization supported local organizers to host 60 rallies in all 50 states.<ref>{{Cite web|title=National Period Day {{!}} Menstrual Equity {{!}} Seventh Generation|url=https://www.seventhgeneration.com/blog/first-ever-national-period-day|access-date=2020-10-22|website=www.seventhgeneration.com|language=en-US}}</ref>

Other campaigns have emerged such as #Freeperiods encouraging state policies to provide menstrual products. #Freeperiods is a campaign started by Amika George who started a petition aimed at encouraging the UK government to provide low-income families with subsidised menstrual products.<ref>{{Cite web|url=https://www.cnn.com/2018/09/26/opinions/free-period-campaign-amika-george/index.html|title=Why I'm leading the #FreePeriods campaign|last=George|first=Amika|website=CNN|date=September 26, 2018|access-date=2019-11-15}}</ref> This campaign since then has grown exponentially. The Free periods initiative has recently paired up with The Red Box Project, which is a community-based initiative that provides free menstrual products and underwear to young women who struggle financially. The Red Box Projects notes the importance of their initiative as according to #Freeperiods one out of 10 girls can'tcannot afford to purchase menstrual products and over 137,000 girls have missed school due to period poverty.<ref name="auto">{{Cite web|url=https://www.equaltimes.org/around-the-world-activists-are|title=Around the world, activists are campaigning for menstrual dignity|website=Equal Times|date=September 13, 2019 |language=en|access-date=2019-11-15}}</ref>

* [[Period underwear]]

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