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1 Nicole Kaeding, Tampon Taxes: Do Feminine Hygiene Products Deserve a Sales Tax Exemption 1 (2017)

handle is hein.taxfoundation/tamax0001 and id is 1 raw text is: Tampon Taxes: FISCAL FACT No. 547 Apr. 2017 Do Feminine Hygiene Products Deserve a Sales Tax Exemption? Nicole Kaeding Economist Key Findings The Tax Foundation is the nation's leading independent tax policy research organization. Since 1937, our research, analysis, and experts have informed smarter tax policy at the federal, state, and local levels. We are a 501(c)(3) non-profit organization. @2017 Tax Foundation Distributed under Creative Commons CC-BY NC 4.0 Editor, Rachel Shuster Designer, Dan Carvajal Tax Foundation 1325 G Street, NW, Suite 950 Washington, DC 20005 202.464.6200 taxfoundation.org * In 2016, at least 13 states and the District of Columbia considered proposals to exempt feminine hygiene products from the state sales tax. Ultimately, Connecticut, Illinois, New York, and the District of Columbia adopted the proposed exemptions. * Ideally, sales tax should apply to all final consumer purchases, without regard for whether a product is a necessity or luxury. * Of the 45 states which impose statewide sales taxes, seven-Illinois, Maryland, Massachusetts, Minnesota, New Jersey, New York, and Pennsylvania-specifically exempt feminine hygiene products from the sales tax base. * No state assesses a special or unique tax on feminine hygiene products. * Exempting feminine hygiene products is part of a broader trend of shrinking state sales tax bases. Smaller sales tax bases lead to higher overall sales tax rates.

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