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. 183

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