1 Bus. Entrepreneurship & Tax L. Rev. 183 (2017)
The Tampon Tax: Sales Tax, Menstrual Hygiene Products, and Necessity Exemptions

handle is hein.journals/betr1 and id is 191 raw text is: 





                         THE   TAMPON TAX:
       SALES   TAX,  MENSTRUAL HYGIENE PRODUCTS, AND
                      NECESSIRY EXEMPTIONS


                            Jennifer Bennett

    I. INTRODUCTION

       Women' in the United States face many economic obstacles that

their male counterparts do  not. Many  of these obstacles - including the

wage  gap, economic  issues related to childbearing, and implicit bias in the

workplace,  among  others - are the result of multiple political, social, and

cultural factors, making  them   hard  to eliminate. The  tampon   tax  is

comparatively  simple to take on: if state legislatures decide to remove it,

women   will no longer have to pay it. The term tampon tax refers to how


* B.A., Phi Beta Kappa, University of Missouri, 2014. J.D. Candidate, University of
Missouri School of Law, 2017. Special thanks for invaluable advice and encouragement
is due to Courtney Anne Rodman, Sarah Elizabeth Meadows, and Thomas Walker
Wright.
I This Article primarily refers to the tampon tax as it applies to cisgender women. Please
note that this tax also places a burden on many transgender men or gender fluid
individuals, who are often particularly vulnerable to economic and other harms. As an
attempt to acknowledge the impact the tampon tax has on individuals other than
cisgender women, this Article primarily refers to tampons, pads, and the like, as
menstrual hygiene products rather than feminine hygiene products, except where
quotations from primary sources require otherwise.


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