Whether tampons are taxed depends on the state. As of early 2026, about 32 states either specifically exempt menstrual products from sales tax or have no general sales tax at all, while roughly 18 states still charge their standard rate on tampons, pads, and menstrual cups. A handful of states apply a reduced rate rather than a full exemption, and in some places local taxes still apply even after the state has stepped away.
States That Have Exempted Tampons
More than two dozen states have passed laws taking menstrual products out of the sales tax base. Some created new code sections for these products; others folded them into existing exemptions for medical or hygiene items. Either way, the state sales tax no longer applies at checkout.
States with specific exemptions include California (effective January 1, 2020), New York, Texas (effective September 1, 2023, removing a 6.25% state tax), Florida, Michigan (February 2022), Ohio (April 1, 2020), Maryland, New Mexico, Colorado (January 1, 2023), and Missouri, whose exemption took effect August 28, 2025 and covers both state and local sales and use tax.1Missouri Department of Revenue. Diapers, Feminine Hygiene, and Incontinence Products Exemption FAQs
Five more states charge nothing on tampons because they have no general sales tax at all: Alaska, Delaware, Montana, New Hampshire, and Oregon.
States That Still Tax Tampons
Roughly 18 states continue to apply their standard sales tax rate to menstrual products, placing them in the same category as most other retail goods. States where tampons remain taxable include Arkansas, Georgia, Hawaii, Idaho, Indiana, Kansas, Kentucky, Louisiana, Mississippi, South Carolina, South Dakota, Tennessee, West Virginia, and Wisconsin, among others. Rates range from under 5% to over 7%, and local add-ons can push the combined rate higher.
Virginia takes a middle path. Instead of a full exemption, it applies a reduced sales tax rate to menstrual products, the same rate used for groceries and essential personal hygiene items. That lowers the cost without eliminating the tax.
Legislation continues to move. North Carolina introduced Senate Bill 510 in 2025, which would exempt menstrual products effective October 1, 2025; whether it was enacted is not clear from the public record.2North Carolina General Assembly. Senate Bill 510 – Menstrual Products Sales Tax Exemption If you live in a state where the rules are changing, your state department of revenue website will have the most current guidance.
Which Products the Exemption Actually Covers
State exemption laws typically list the specific items that qualify. The most commonly covered products are tampons, sanitary napkins (pads), panty liners, menstrual cups, and menstrual sponges. California’s statute limits its exemption to those four product types by name.3California Department of Tax and Fee Administration. Sales and Use Tax Law – Section 6363.10 Ohio goes a bit further, including menstrual discs and reusable pads.4Ohio.gov. Sales and Use Tax Information Release ST 2024-01 – Feminine Hygiene Products
Newer products such as period underwear generally fall outside most exemption statutes because they are not explicitly named. Unless the law uses broad catch-all wording like “other similar tangible personal property designed for feminine hygiene in connection with the menstrual cycle,” period underwear is likely still taxed even in a state that has exempted tampons. If you rely on these products, check the exact statutory language.
When Local Taxes Still Apply
A state exemption does not always mean a fully tax-free purchase. In states where cities and counties have independent taxing authority — sometimes called “home rule” — local governments can keep collecting their own sales tax on menstrual products even after the state stops.
Colorado is the clearest example. The state exemption that took effect January 1, 2023, applies to state tax and certain special districts but does not automatically extend to home-rule cities. Each city has to adopt the exemption by ordinance or resolution, and until it does, the local tax still applies.5Colorado Department of Revenue. Sales and Use Tax Topics – Period Products Missouri’s 2025 exemption goes the other direction and expressly covers both state and local taxes.
If you see a small tax on your receipt in a state that has exempted these products, it is usually the local portion. Your city or county tax office can confirm.
Paying With an HSA or FSA
No matter which state you live in, you can buy menstrual products with pre-tax dollars through a Health Savings Account (HSA), Flexible Spending Account (FSA), Archer Medical Savings Account, or Health Reimbursement Arrangement (HRA). The CARES Act, signed in 2020, added menstrual care products — tampons, pads, liners, cups, sponges, and similar items — to the list of qualified medical expenses these accounts can reimburse.6Internal Revenue Service. IRS Outlines Changes to Health Care Spending Available Under CARES Act
Because the money going into these accounts is pre-tax, buying tampons through an FSA or HSA effectively lowers the cost by your marginal tax rate. For someone in the 22% federal bracket, a $10 box of tampons paid for with FSA funds comes out to roughly $7.80 in after-tax terms. This works in every state, including the ones that still charge sales tax on the products themselves.7Internal Revenue Service. Frequently Asked Questions About Medical Expenses Related to Nutrition, Wellness, and General Health
What Federal Law Might Change
There is no federal sales tax, so the tampon tax debate is a state-by-state matter. A federal bill has been introduced anyway. The Menstrual Equity for All Act, reintroduced in June 2025 by Representative Grace Meng, would bar any federal sales tax on period products, require Medicaid to cover them, direct large employers to provide free products in the workplace, and provide free access in federal buildings, schools, prisons, and homeless shelters.8Congresswoman Grace Meng. Meng Introduces Comprehensive Legislation to End Period Poverty and Improve Access to Menstrual Products The bill has been introduced in multiple sessions of Congress and has not been enacted.