Are pads taxed? In roughly 18 states, yes — menstrual pads still carry the standard state sales tax, generally somewhere between 4% and 7%. The rest of the country has either specifically exempted menstrual products from sales tax or doesn’t charge a statewide sales tax at all. A 2020 federal change also lets you buy pads with pretax dollars through an HSA or FSA no matter which state you live in.
Why Pads Are Taxable by Default
State sales tax codes start from the assumption that physical goods are taxable, then carve out exemptions for categories like groceries, prescription drugs, and medical supplies. Pads and tampons were never written onto those exemption lists in most early tax codes, so they were treated the same as ordinary retail goods.
No legislature affirmatively decided menstrual products deserved to be taxed. The gap is what critics call the “tampon tax,” and it exists in every state that hasn’t updated its revenue code to close it. In some states, bandages, incontinence supplies, and even dandruff shampoo qualify as exempt medical necessities while pads and tampons do not.
States That Still Charge Sales Tax on Pads
As of mid-2025, about 18 states continue applying their standard sales tax rate to menstrual pads. That group includes Georgia, Indiana, Mississippi, and Tennessee, among others. Rates run from about 4% in Georgia to 7% in Indiana, Mississippi, and Tennessee, matching whatever the state charges on ordinary taxable goods.
Legislation to exempt pads surfaces regularly in these states. Georgia introduced a bill in its 2025–2026 session to exempt menstrual products alongside baby diapers and formula, but as of early 2026 it remained in committee. Until a bill clears the full legislature and is signed, pads stay taxable at the register.
States Where Pads Are Not Taxed
The list of exempting states has roughly doubled since 2016. New York, Connecticut, and Illinois were among the early movers. California’s exemption took effect in January 2020. Utah eliminated its tampon tax in 2019 as part of a broader tax reform package. Texas followed in September 2023, reclassifying menstrual products alongside other family care items as nontaxable.
These laws work by adding menstrual products to the state tax code’s list of exempt items, typically alongside medical supplies or basic necessities. Retailers in those states stop collecting sales tax on pads, tampons, cups, and liners. Nothing is required from the shopper.
Five states impose no statewide sales tax on anything: Alaska, Delaware, Montana, New Hampshire, and Oregon. Residents there have never paid a state-level tampon tax. Alaska does allow local municipalities to impose their own sales taxes, which could technically apply.
Local Taxes and Online Orders
A state exemption does not always mean zero tax at the register. Counties, cities, and special taxing districts often impose their own sales taxes on top of the state rate, and in some parts of the country local sales tax alone exceeds 5%.
Whether a local jurisdiction honors the state’s menstrual product exemption depends on how its tax ordinance is written. Many local taxes automatically follow the state’s exemption list, so if the state exempts pads, the local tax doesn’t apply either. Some jurisdictions define their own taxable base independently, and in those places you might owe the local portion even when the state portion is zero. The reliable way to know is to check the ordinance published by the county or city revenue department.
For online orders, sales tax is almost always based on where the product ships to, not where the retailer sits. Most states use destination-based sourcing, meaning your shipping address determines both the rate and whether an exemption applies. Texas and Illinois use origin-based sourcing for in-state sellers, but they switch to destination-based rules for purchases from out-of-state retailers. Ordering pads online from a company in an exempt state won’t help you avoid the tax if your own state still charges it.
Buying Pads With HSA or FSA Money
Since January 2020, you can use funds from a Health Savings Account, Flexible Spending Account, Health Reimbursement Arrangement, or Archer MSA to buy menstrual products. The CARES Act added menstrual care to the federal definition of qualified medical expenses, covering tampons, pads, liners, cups, sponges, and similar items.1Internal Revenue Service. IRS Outlines Changes to Health Care Spending Available Under CARES Act The change is permanent, written directly into the Internal Revenue Code’s definition of medical care.2Legal Information Institute. 26 USC 223(d)(2) – Qualified Medical Expenses
This helps even in states that already exempt menstrual products from sales tax, because HSA and FSA purchases are made with pretax income. You avoid income tax on the dollars you spend on pads. For someone in the 22% federal bracket, a $10 box effectively costs about $7.80 when bought through an FSA or HSA.
In 2026, HSA contribution limits are $4,400 for self-only coverage and $8,750 for family coverage.3Internal Revenue Service. IRS Notice 2026-05 – HSA Contribution Limits The health FSA limit for 2026 is $3,400. Menstrual product spending counts toward those limits alongside other medical expenses.
To get reimbursed, you generally just need a detailed receipt showing the product name and amount. Most major retailers already categorize menstrual products correctly for FSA and HSA card transactions, so in many cases the purchase clears at checkout with no separate claim.4FSAFEDS. Eligible Health Care FSA (HC FSA) Expenses
Menstrual products can also count toward the itemized medical expense deduction on your tax return, but only if your total medical expenses exceed 7.5% of your adjusted gross income and you itemize instead of taking the standard deduction. For most people, that threshold is too high for pad purchases alone to matter.5Internal Revenue Service. Publication 502 – Medical and Dental Expenses The HSA or FSA route is the practical way to get a tax benefit.
Retailers That Cover the Tax for You
A few retailers pay the sales tax on menstrual products in states that still charge it. CVS Pharmacy began absorbing the tax on all period products in multiple states in late 2022 and also cut the regular price of its store-brand menstrual products by 25%. The period-care brand August covers sales tax on its products purchased online or in-store, though a handful of states prohibit companies from paying taxes on behalf of the purchaser.
These programs are voluntary and can change at any time. If you’re in a state that still taxes pads, it’s worth checking whether your preferred retailer participates before assuming the tax will land on your receipt.