SF0086 • 2020

Essential health product dignity act.

AN ACT relating to sales and use taxes; establishing a tax exemption for feminine hygiene products and diapers; and providing for an effective date.

Children Taxes

Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor: Senator Ellis
Last action: 2020-02-11
Official status: inactive
Effective date: 3/1/2020

Plain English Breakdown

The official source material does not provide a detailed summary or digest text for further clarification beyond what is already provided in the bill text and status information.

Act to Make Feminine Hygiene Products and Diapers Tax-Free

The bill proposes to remove sales and use taxes on feminine hygiene products and diapers in Wyoming.

What This Bill Does

Defines 'diaper' as an absorbent garment for people who cannot control their bladder or bowel movements, including both children's and adult diapers.
Defines 'feminine hygiene products' as items like tampons, sanitary napkins, menstrual cups, and panty liners that are used during menstruation.
Exempts sales of feminine hygiene products and diapers from the excise tax imposed by Wyoming law.

Who It Names or Affects

People who buy feminine hygiene products or diapers in Wyoming.

Terms To Know

Excise Tax: A tax on specific goods and services, like a sales tax but often applied to particular items.
Tangible Personal Property: Physical objects that can be touched or felt, such as feminine hygiene products and diapers.

Limits and Unknowns

The bill did not pass in the session it was introduced.
It would have taken effect on July 1, 2020, if passed.

Bill History

2020-02-11 Senate
S Failed Introduction 18-11-1-0-0
2020-02-10 Senate
S Received for Introduction
2020-02-06 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

20LSO-0072
2020
STATE OF WYOMING
20LSO-0072
Numbered
2.0

SENATE FILE NO. SF0086

Essential health product dignity act.

Sponsored by: Senator(s) Ellis and Biteman and Representative(s) Brown, Burlingame, Flitner, Olsen, Salazar and Simpson

A BILL

for

AN ACT relating to sales and use taxes; establishing a tax exemption for feminine hygiene products and diapers; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.

W.S. 39
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15
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101(a) by creating new paragraphs (xlvii) and (xlix), 39
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15
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105(a)(vi) by creating a new subparagraph (F) and 39
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16
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105(a)(vi) by creating a new subparagraph (F) are amended to read:

39
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15
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101.

Definitions.

(a)

As used in this article:

(xlvii)

"Diaper" means an absorbent garment worn by humans who are incapable of or have difficulty controlling their bladder or bowel movements including children's diapers and adult diapers;

(xlix)

"Feminine hygiene products" means tampons, panty liners, menstrual cups, sanitary napkins and other similar tangible personal property designed for use in connection with the human menstrual cycle but shall not include grooming and hygiene products including soaps or cleaning solutions.

39
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15
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105.

Exemptions.

(a)

The following sales or leases are exempt from the excise tax imposed by this article:

(vi)

For the purpose of exempting sales of services and tangible personal property which are essential human goods and services, the following are exempt:

(F)

Sales of feminine hygiene products and diapers.

39
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16
‑
105.

Exemptions.

(a)

The following purchases or leases are exempt from the excise tax imposed by this article:

(vi)

For the purpose of exempting sales of services and tangible personal property and services which are essential human goods and services, the following are exempt:

(F)

Purchases of feminine hygiene products and diapers as defined in W.S. 39-15-101.

Section 2
.

This act is effective July 1, 2020
.

(END)

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SF0086