Senate Bill 26: Tax Exemption Aims to Address Sexist Policy

October 31, 2019
Jar with coins, a

 


Senate Bill 26 , which calls to exempt feminine hygiene products and some incontinence products from Ohio sales and use tax, passed the State of Ohio’s House in a unanimous vote on October 10. Pending the approval of the Senate in addition to Republican Gov. Mike DeWine, Ohio would become the 16 th state to exclude menstrual products from the list of items to which sales tax is applied . Consumers remain on edge though as a similar proposal [ House Bill 545 ] was rejected by the Senate last December. The tax on menstrual products, also known as the ‘Pink tax’ or tampon tax, which affects women, young girls, transsexual men, and non-binary people, was labeled as ‘institutional and systematic sexism’ by NBC News reporter Dasha Burns. This particular consumer group is compelled to purchase menstrual products and believe those products should not be taxed because they are necessary and not purchased or consumed for leisure. In return, a luxury tax is applied to these various types of products. A similar Ohio sales and use tax applies for male hygiene items that aren’t considered medically necessary.

 

 

Many wonder why menstrual products in the state are still not exempt from Ohio sales and use tax. With the capitalistic structure of most states, the potential loss in tax revenue is seen as more of a detriment than the offsetting financial burden of low-income individuals who are impacted the most. This debate is not unique to Ohio sales and use tax law . California Governor, Gavin Newsome, signed off on a menstrual product sales tax exemption earlier this year, but will only last for two years because “…the state might not be able to afford it past 2021.” Likewise, budget concerns arose as a result of Nevada’s newly implemented sales tax exemption for feminine hygiene products that went into effect January 1, 2019. Nevada estimates that it could lose between $4.96 million and $7.11 million in sales tax revenue per year from the new sales tax exemption for feminine hygiene products.

 

We are not yet certain when the next discussion or vote will take place on this bill, but with the previous [House Bill 545] being introduced and turned down the very next day that it passed the House, there is a chance that we may hear something from the Ohio Senate quite soon.

Yellow forklift carrying boxes in a warehouse.
By Agile July 21, 2025
The Nebraska sales tax exemption for forklifts used in manufacturing is generous compared to other states with similar exemptions. Nebraska has a few requirements and restrictions with their exemption, so the pioneers at Agile Consulting Group requested guidance from the Nebraska Department of Revenue for clarity on how manufacturers should be claiming the exemption. The Department’s Policy Section issued Agile proprietary and unique Tax Guidance that addresses the taxability of various purchase categories associated with the Nebraska sales tax exemption for forklifts used in manufacturing.
Forklift with a pallet of bottled water in a warehouse.
July 11, 2025
Forklifts used in a Pennsylvania manufacturing operation will be exempt from Pennsylvania’s sales tax according to 61 Pa. Code § 32.32 if the forklifts are predominately and directly used in manufacturing.
Forklift operator in a warehouse, wearing safety gear, near wooden pallets.
March 19, 2025
Discover how Kentucky’s sales tax exemption for forklifts used in manufacturing can help your business save on equipment costs and stay compliant.
Two silver pacemakers with wires on a white surface.
February 11, 2025
Discover Missouri's sales tax exemption for prosthetic devices, including eligibility criteria and how it applies to medical purchases.
Person with a prosthetic leg walks on a treadmill wearing black sneakers.
February 10, 2025
Learn about Arizona's Transaction Privilege Tax exemption for prosthetic appliances, including eligibility requirements and how it impacts purchases.
Workers in white coats operating food processing machinery in a factory.
May 6, 2024
Discover how Michigan businesses can benefit from sales tax exemptions on industrial processing to boost competitiveness and savings.
Man in safety glasses and gloves operating a milling machine in a workshop.
April 29, 2024
Unlock savings: Explore Nebraska's manufacturing sales tax exemptions in our detailed guide. Maximize efficiency and profitability today!
Woman in hard hat and ear protection, holding tablet, smiling in warehouse with forklift.
April 25, 2024
Understand South Carolina's generous sales tax exemption for manufacturers: requirements, eligibility, and claiming process explained concisely.
Smiling worker wearing safety glasses and hard hat in a factory, next to industrial machinery.
April 15, 2024
Learn about West Virginia's sales tax exemption for manufacturers and how it can benefit your business.
Show More