TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, May 3, 2018

The Unconstitutionality Of The Tampon Tax

Victoria Hartman (J.D. 2018, Northwestern), Note, End the Bloody Taxation: Seeing Red on the Unconstitutional Tax on Tampons, 112 Nw. U. L. Rev. 313 (2017):

Why was there so much activism in the United States, and across the world, to end the tampon tax in 2016? This Note situates the movement to end the tampon tax within a broader history of feminist activism related to tampons and menstruation. It also analyzes the constitutional dimensions of the tax on feminine hygiene products and serves as a litigation guide for plaintiffs claiming that a state, city, or county sales tax on feminine hygiene products violates the Equal Protection Clause.

Lastly, this Note demonstrates the hardships women face paying this tax and encourages state legislatures and city councils to create an exemption for feminine hygiene products in their respective tax codes.

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If tampons aren't a necessity, what is?

Posted by: Mike Livingston | May 6, 2018 5:14:57 AM

Mike -- how about toilet tissue, which most states tax even when purchased by men.

I think it is bad policy to tax necessities, and have no problem at all including tampons in the definition, but claiming that the issue amounts to sex discrimination and is of constitutional moment is insincere nonsense.

Posted by: Mike Petrik | May 9, 2018 4:35:04 AM