NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A7651
SPONSOR: Weprin
 
TITLE OF BILL: An act to amend the tax law, in relation to granting a
sales and compensating use tax exemption for feminine hygiene products
 
PURPOSE OR GENERAL IDEA OF BILL:
This bill exempts feminine hygiene products from sales and use tax.
 
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Adds a new paragraph to subdivision (a) of section 1115 of
the tax law. This section excludes feminine hygiene products from sales
and use taxes.
Section 2. Effective Date.
 
JUSTIFICATION:
Tangible products and services are subject to taxation in New York State
unless specifically excluded. Demands for hygiene products such as femi-
nine hygiene products are very inelastic and therefore it typically puts
a greater burden on the economically disadvantaged. Since feminine
hygiene products are not optional products it should not be subject to
taxation.
There have been many tax exclusions for other goods such as certain
foods and medications that are considered to be necessities. According
to the New York State Department of Taxation and Finance's Tax Bulletin
Sales and Use Tax TBST-193, other medicinal products used internally or
externally by humans for the preservation of health and products that
are intended to affect the structure or a function of the human body,
are also exempt from sales tax. Products which were not originally
considered drugs or medications but are now tax exempt include items
such as sunscreen, lip balm, and acne preparations.
Feminine hygiene products are vital products that help maintain personal
hygiene and health and should be included on this list. Removing sales
tax from feminine hygiene products would alleviate a tax burden that
most women in New York face and makes it easier to afford a necessary
product that is fundamental to personal hygiene and health.
 
PRIOR LEGISLATIVE HISTORY:
New Bill.
 
FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect on the first of January on the next succeed-
ing the date on which it shall have become law.
STATE OF NEW YORK
________________________________________________________________________
7651
2015-2016 Regular Sessions
IN ASSEMBLY
May 21, 2015
___________
Introduced by M. of A. WEPRIN -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to granting a sales and compen-
sating use tax exemption for feminine hygiene products
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision (a) of section 1115 of the tax law is amended
2 by adding a new paragraph 44 to read as follows:
3 (44) Feminine hygiene products.
4 § 2. This act shall take effect on the first of January next succeed-
5 ing the date on which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11232-01-5