On November 4, 2021, Governor Gretchen Whitmer signed Public Act 108 of 2021 into law which exempted feminine hygiene products from Michigan’s 6% sales tax. The following day, on November 5, 2021, the governor signed Public Act 109 of 2021 into law which further exempted feminine hygiene products from Michigan’s 6% use tax. Michigan joined 23 other states which have eliminated the so-called “pink tax” or “tampon tax” that was criticized for penalizing women simply for having to purchase necessary commodities.
The tampon tax was estimated to generate about $7 million in state revenue. According to officials, the repeal of this pink tax will save families from paying taxes on up to $4,800.00 of spending over a lifetime. “The bottom line is that tampons, pads and other menstrual hygiene products are medically necessary items for those who use them, [so] I am so glad that we are joining the many other states that have eliminated this unfair tax,” said Rep. Padma Kuppa, D-Troy in a statement.
MCL 205.54a(1) is amended to add the following being exempt from the 6% sales tax levied under Michigan law, effective February 3, 2022:
- “(u) The sale of feminine hygiene products. As used in this subdivision, “feminine hygiene products” means tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle.”
MCL 205.94(1) is also amended to add the following being exempt from the 6% use tax levied under Michigan law, effective February 3, 2022:
- “(gg) The sale of feminine hygiene products. As used in this subdivision, “feminine hygiene products” means tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle.”
This historic bipartisan legislation is a big step forward in combating gender inequality. Our law firm works hard to stay on top of the ever-changing landscape of taxation in Michigan. If you have any questions about state taxes or need legal representation, then do not hesitate to contact the experienced attorneys at Kershaw, Vititoe & Jedinak PLC for assistance today.
