11 ACLU: Mentrual Equity Toolkit
services marketed for women often cost more
than the men’s equivalent for no reason other
than price gouging. This is dierent from the
tampon tax, but nonetheless a challenge posed
by gender-based pricing. A 2015 New York City
Department of Consumer Aairs study, “From
Cradle to Cane: The Cost of Being a Female
Consumer,” cited the following examples:
shampoo and conditioner in the women’s aisle
cost an average of 48 percent more than that in
the men’s; women’s jeans are 10 percent more
expensive; dry cleaning bills for women’s shirts
run an average of $4.95 as compared to $2.86 for
men’s.
14
These ndings were bolstered by a 2018
report from the U.S. Government Accountability
Oce, “Gender-Related Price Dierences for
Goods and Services,” which found gender-based
pricing discrepancies 50 percent of the time.
15
Policy Progress in the United States. Among its
most distinct characteristics in the U.S., the tampon
tax argument has unusually strong trans-partisan
appeal. There are persuasive perspectives from all
sides — left, right, libertarian — focused on social
justice and gender equity, or tax relief, or limiting the
scope of government reach. One unique challenge:
Because there is no national sales tax in the U.S., but
instead a multitude of municipal- and state-specic
tax codes, there is not the simplicity of organizing one
overarching nationwide campaign.
Starting in January 2016 and through the present,
proposals to exempt menstrual products from sales
tax have been introduced or debated in legislatures in
Alabama, Arizona, California, Colorado, Connecticut,
Florida, Georgia, Hawaii, Illinois, Indiana, Iowa,
Kentucky, Louisiana, Maine, Michigan, Mississippi,
Missouri, Nevada, New York, New Mexico, North
Dakota, Ohio, Rhode Island, South Carolina,
Tennessee, Texas, Utah, Vermont, Virginia,
Washington, West Virginia, and Wisconsin — as well as
the District of Columbia, Denver, and Chicago.
16
14 Bessendorf, Anna. “From Cradle to Cane: The Cost of Being a Female Consumer: A Study of Gender Pricing in New York City.” New York City
Department of Consumer Aairs. December 2015, https://www1.nyc.gov/assets/dca/downloads/pdf/partners/Study-of-Gender-Pricing-in-NYC.pdf.
15 U.S. Gov’t Accountability O., GAO-18-500, Consumer Protection: Gender-Related Price Dierences for Goods and Services (2018), https://www.gao.
gov/assets/700/693841.pdf.
16 “Tax Free. Period.,” www.taxfreeperiod.com (last visited Sept. 11, 2019).
17 Kasperkevic, Jana. Marketplace. Nevada’s “‘Tampon Tax’ Ballot Initiative Brings Up Questions about Fairness and Gender Equality,” Nov. 1, 2018,
https://www.marketplace.org/2018/11/01/elections/nevada-s-tampon-tax-ballot-initiative-brings-questions-about-fairness-and.
Among the victories:
• City ordinances:
Chicago was the rst jurisdiction in 2016 to
eliminate the tampon tax; Denver is the other
major municipality that has done so (in 2019).
The Washington, D.C. Council exempted
menstrual products from sales tax in 2016.
It took two years for the benet to reach
consumers, however, since Mayor Muriel
Bowser failed to fundthe provision in the
budget eective immediately. The exemption
began in October 2018.
• State legislation:
New York and Illinois unanimously passed
laws in 2016 that were signed by those
states’ respective governors — in New York,
a Democrat, in Illinois, a Republican —
demonstrating bipartisan commitment to the
issue.
Florida successfully passed a tax exemption
for menstrual products in 2017, signed by a
Republican governor. Connecticut became the
next state to eliminate the tax by legislation in
2018, signed by a Democrat.
• State ballot measures:
On Election Day 2018, Nevada voters approved
the rst-ever ballot measure on the tampon
tax. Starting January 1, 2019, the state’s 6.85
percent sales tax on menstrual products will
be lifted. The lawmakers who proposed the
measure made clear their intention that the
state should not be funding its needs “on the
backs of women.”
17
Given the unnecessary
hurdles that have emerged in several state
legislatures, some detailed below, ballot
measures are an important lever for making