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→United States: the Sales taxes in the United States article goes into more depth about taxable goods, and has a table of goods by state, with feminine hygiene products on there. We could link directly to the table come to think of it |
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{{Use American English|date=October 2017}}
{{Use mdy dates|date=October 2017}}
[[File:Feminine Hygiene Products in a Walmart.png|thumb|[[Feminine hygiene]] products are subject to tax in a number of countries.]]
{{Feminism sidebar|state=collapsed}}
'''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
Since about 2004, many countries have abolished or reduced sales taxes for tampons and pads, including Kenya, Canada, India, Colombia, Australia, Germany, and Rwanda.
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Below are examples of countries that have or used to have a tampon tax (ordered by most recent changes to the country's tax system first):
* Belize will eliminate the General Sales Tax on feminine hygiene products on April 1, 2023. They will also no longer be subject to importation duties.<ref>{{cite news |last1=Gonzalez |first1=Zoila Palma |title=Belize becomes 2nd country in region to eliminate taxes from women's sanitary products |url=https://www.breakingbelizenews.com/2023/03/04/belize-becomes-2nd-country-in-region-to-eliminate-taxes-from-womens-sanitary-products/ |access-date=5 March 2023 |work=Breaking Belize News |date=4 March 2023}}</ref>
* The tampon tax was abolished in Britain on
* Rwanda removed their VAT on all sanitary products on
*Australia repealed the 10% tax on tampons and pads on
* In Colombia, on 14 November 2018, the Constitutional Court unanimously ruled to strike down a 5 per cent tax on tampons and pads on [[gender equality]] grounds.<ref>{{cite news|url=https://www.eltiempo.com/justicia/cortes/corte-constitucional-tumba-iva-a-toallas-higienicas-y-tampones-293498|title=Corte Constitucional tumba IVA del 5 % a toallas higiénicas y tampones|work= El Tiempo|date=November 14, 2018|language =es}}</ref>
* India eliminated its 12% tax on feminine hygiene products in 2018.<ref>{{Cite news|url=https://www.bbc.com/news/world-asia-india-44912742|title=India scraps tampon tax after campaign|date=2018-07-21|work=BBC News|access-date=2018-11-20|language=en-GB}}</ref> This was after a year of lobbying by advocacy groups and celebrities.<ref>{{cite web|last=Iyengar |first=Rishi |url=https://edition.cnn.com/2018/07/22/health/india-tampon-tax-intl/index.html |title=India scraps controversial tax on sanitary pads - CNN |publisher=Edition.cnn.com |date=2018-07-22 |accessdate=2018-11-08}}</ref> Actor [[Akshay Kumar]] featured as the lead male actor in [[Pad Man (film)|''Pad Man'']] and raised awareness about the taboo on menstruation.<ref>{{Cite news|url=https://timesofindia.indiatimes.com/entertainment/hindi/bollywood/news/akshay-kumar-change-can-be-implemented-only-once-we-initiate-discussions/articleshow/64300733.cms|url-status=dead|archive-url=https://web.archive.org/web/20180918013940/https://timesofindia.indiatimes.com/entertainment/hindi/bollywood/news/akshay-kumar-change-can-be-implemented-only-once-we-initiate-discussions/articleshow/64300733.cms|archive-date=18 September 2018|title=Akshay Kumar: Change can be implemented only once we initiate discussions|newspaper=The Times of India|date=24 May 2018|access-date=2 November 2018}}</ref>
* Mauritius eradicated its tampon tax in 2017 following a popular online petition initiated and led by gender consultant and feminist Trisha Gukhool.{{citation needed|date=September 2021}}
* Canada removed its tampon tax in mid-2015 following an online petition signed by thousands.<ref name="WaPo: Garcia"/>
* In 2004, Kenya was the first country to abolish sales tax for [[
=== European Union ===
In 2016, the United Kingdom proposed that member states should be allowed to decide whether to continue to apply VAT to menstrual hygiene products. This led to the introduction of Directive 2022/542/EC. This modified Annex III of Directive 2006/112/EC allowing "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 Directive (EU) 2022/542 of 5 April 2022 amending Directives 2006/112/EC and (EU) 2020/285 as regards rates of value added tax}}</ref>
In the time between the proposal and the legislation, some EU countries made use of their limited number of reduced rate items to decrease taxes on sanitary items.
* Ireland levies no value-added tax on tampons, panty liners, and sanitary towels. Ireland is the only EU country to have a zero tax rate on sanitary goods.<ref name=":4" /> The rate predates legislation restricting zero-rating (a [[grandfather clause]]).<ref name="BBC: international"/>
* In Germany, the amount of tax on sanitary items was cut from 19% (the basic rate) to 7% (the reduced rate) as of
* Other European countries France, Spain, Portugal, and the Netherlands either plan to, or have already, slashed their taxes in recent years.<ref name=":4" />
=== United Kingdom ===
There is a zero rate of VAT
[[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
====Scotland====
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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 because of the high cost of commercial products.
The [[
A bill to make period products available for free to everyone who needs them received preliminary approval in the Scottish Parliament in February 2020<ref>{{Cite news|title=Scotland Poised To Become 1st Country To Make Period Products Free|url=https://www.npr.org/sections/goatsandsoda/2020/02/27/809990550/scotland-poised-to-become-1st-country-to-make-period-products-free|access-date=2021-01-01|website=npr.org|date=February 27, 2020|language=en|last1=Wamsley|first1=Laurel}}</ref> and Members for the Scottish Parliament (MSPs) approved [[The Period Products (Free Provision) (Scotland) Act]] on Tuesday 24 November 2020. Local authorities in Scotland now have a legal duty to ensure that tampons and sanitary pads are available freely to "anyone who needs them". The bill was introduced by Labour MSP [[Monica Lennon]] who began campaigning to end period poverty in 2016. She stated that "Periods don't stop for pandemics and the work to improve access to essential tampons, pads and reusables has never been more important".<ref>{{Cite news|date=2020-11-24|title=Period poverty: Scotland first in world to make period products free|language=en-GB|work=BBC News|url=https://www.bbc.com/news/uk-scotland-scotland-politics-51629880|access-date=2021-01-01}}</ref><ref name=":8" /> The measure requires the provision of free period products in schools, colleges, and universities, as well as football clubs, restaurants, pubs, and public concert halls.<ref name="yourperiodcalled.com">{{cite web |last1=Forrest |first1=Jennifer |title=Scotland: First Country to Provide Free Menstrual Products to All|url=https://yourperiodcalled.com/2020/11/25/scotland-first-nation-to-provide-free-menstrual-products-to-all/|website=Your Period Called |access-date=10 January 2021}}</ref>
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{{Legend|#377EB8|Tampons not taxed|outline=#377EB8}}
{{Legend|#D3D3D3|No state sales tax|outline=#D3D3D3}}]]
{{See also|Sales taxes in the United States}}
Menstrual hygiene products are considered by many states within the United States as "tangible individual property" resulting in additional sales tax. This additional tax increases the overall price and further limits accessibility to menstrual hygiene products to lower-income women. These products are classified as medical devices but are not eligible for purchase through government funded assistance programs.<ref>{{Cite journal|last1=Rozema|first1=Kyle|last2=Cotropia|first2=Christopher Anthony|date=2018-03-29|title=Who Benefits from Repealing Tampon Taxes? Empirical Evidence from New Jersey|journal=Journal of Empirical Legal Studies|language=en|location=Rochester, NY|volume=15|issue=3|pages=620–647|doi=10.1111/jels.12188|ssrn=3233238|s2cid=158145756}}</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? | 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 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>
Recently, there is a movement to ensure access to the basic necessity of menstrual products for women.
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==== California ====
California Assemblywoman [[Cristina Garcia (politician)|Cristina Garcia]] reported that California women each pay roughly [[US$]]7 per month over 40 years, constituting US$20
California Governor Jerry Brown vetoed AB-1561 due to the potential loss of money in taxing feminine hygiene products. In response, Cristina Garcia co-authored AB-0479: Common Cents Tax Reform Act with Lorena Gonzalez Fletcher, which is a new measure outlining a solution to offset the feminine product and diaper tax exemption by increasing the tax on hard liquor. This bill was ultimately gutted and amended with provisions on workers' compensation.<ref>{{cite news|url=https://www.washingtonpost.com/news/post-nation/wp/2017/03/13/theres-no-happy-hour-for-menstruation-tax-liquor-instead-of-tampons-lawmakers-say/|title='There's no happy hour for menstruation': Tax liquor instead of tampons, lawmakers say|last=Phillips|first=Kristine|date=March 13, 2017|newspaper=The Washington Post}}</ref>
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==== New York ====
In July 2016, New York State exempted feminine hygiene products from taxation, reducing the state's tax revenue by an estimated US$10
==== New Jersey ====
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==== Michigan ====
On November 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 February 3, 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>
====Other states====
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
In November 2019, Ohio became the 12th US state to repeal the pink or tampon tax.<ref name=Fox19/> Both Representatives [[Greta Johnson]] and [[Brigid Kelly]] introduced the bills for years and finally became law in November 2019 – that would exempt feminine menstrual products from the state's sales tax.<ref name=":02" /> Legal scholars note that Ohio women still have to pay around four million dollars each year due to taxes on these items as they are not exempt from local taxes.<ref name=":02" />
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In China, menstrual products are subject to a 13% sales tax, the same as for most consumer items.<ref>{{Cite web|url= https://supchina.com/2020/08/28/online-campaign-for-cheaper-menstrual-products-emerges-in-china/|title= Online campaign for cheaper menstrual products emerges in China|work=SupChina|date=August 27, 2020}}</ref>
=== India ===
With a population of 355
== Activism ==
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Free the Tampon, an advocate for free menstrual products estimates that it would cost less than $5 a year per user to provide tampons and pads in restrooms at schools and businesses.<ref name=":0" /><ref name=":1">{{Cite news|url=https://well.blogs.nytimes.com/2016/03/21/new-york-city-bill-to-call-for-free-tampons-in-public-restrooms-shelters-and-jails/|title=New York City Bill to Call for Free Tampons in Public School Restrooms, Shelters and Jails|last=Rabin|first=Roni Caryn|work=Well|date=March 21, 2016 |access-date=2018-11-18|language=en}}</ref>
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
Slovakia levies a 20% tax on sanitary products—the basic goods rate. A Slovakian film director commented that there are no plans to change the law and that east Europe missed elements of feminist change while living under communist government.<ref name="BBC: international"/>
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* [https://www.periodtax.org/ Period tax website]
{{Discrimination}}
{{Feminism}}
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