‘Periods are not political.’ Bills filed to remove KY sales tax from menstrual products

Kentucky is among the minority of states that still levy a sales tax on period products like pads and tampons, but two bills filed in the 2024 General Assembly seek to change that.

Sometimes called the “tampon tax,” proponents of such bills say the sales tax on such products places an unfair financial burden on the people who need them.

“We have heard countless stories of Kentuckians choosing between putting food on the table for their children and purchasing these essential items,” said Skylar Davis, founder of Period Y’all, an initiative providing menstrual supplies to those who need them in Garrard County.

“Stories of grandparents thankful they can finally provide for their grandchildren when they’re on a fixed income,” she said at a news conference Thursday. “Eliminating the tax for these necessities would make them even more affordable for the one in four Kentuckians struggling to access them.”

Davis joined other advocates to muster support for a bill filed Thursday from Rep. Lisa Willner, D-Louisville, that would eliminate the sales tax on period products and require that all public schools serving students grades six through 12 to provide menstrual supplies free of charge for students.

On Tuesday, Rep. Kim Banta, R-Ft. Mitchell, filed House Bill 64 which would remove the sales and use tax from period products. Banta’s bill does not contain the provision about schools.

Exempted items included in both bills include pads, tampons, panty liners, menstrual cups, period underwear and similar items.

Willner said her proposal would allocate $2 million annually for the school requirement, and the loss of sales tax would be “minimal.”

Heather Ayer, campaign coordinator of ACLU Kentucky, said this is an issue of “basic equity.”

“We have regulated the provision of toilet paper and paper towels in public restrooms, and we should do the same for menstrual products,” Ayer said. “Menstruation is a natural occurrence experienced by over half of the population for much of their lives and should not be treated differently than any other basic bodily function.”

According to the Alliance for Period Supplies, a national nonprofit, 21 states, including Kentucky, charge sales taxes on period products.

Both politically red and blue states have exempted such products from their sales tax, including most recently in Texas.

A 2021 study from U by Kotex, a menstrual products manufacturer, found that 38% of “low-income women report missing work, school or similar events due to lack of access to period supplies.”

“By providing funds to our schools for these essential items, we’re not (only) knocking down barriers to education, but we’re also creating spaces where every student can walk into school feeling confident and comfortable,” Davis said.

“Periods are not political.”