SF0027 • 2021

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

Inactive

Wyoming marks this bill as inactive, which usually means it is no longer moving in the current session.

Sponsor: Revenue
Last action: 2021-04-07
Official status: inactive
Effective date: 3/1/2021

Plain English Breakdown

The bill did not pass in its current session and was marked as inactive.

Essential Health Product Dignity Act

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

What This Bill Does

Removes the sales tax on feminine hygiene products like tampons, sanitary napkins, menstrual cups, and panty liners.
Removes the sales tax on diapers for both children and adults.

Who It Names or Affects

People who buy feminine hygiene products in Wyoming.
People who buy diapers in Wyoming.

Terms To Know

Diaper: An absorbent garment worn by humans who are incapable of or have difficulty controlling their bladder or bowel movements, including both children's and adult diapers.
Feminine hygiene products: Items like tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for use in connection with the human menstrual cycle but excluding grooming and hygiene products such as soaps or cleaning solutions.

Limits and Unknowns

The bill did not pass in its current session and is marked as inactive.
It does not specify how much money will be lost from tax revenue due to these exemptions.

Bill History

2021-04-07 Senate
S:Died in Committee Returned Bill Pursuant to SR 5-4
2021-03-24 Senate
S No report prior to CoW Cutoff
2021-01-27 Senate
S03 - Revenue:Do Pass Failed 2-3-0-0-0
2021-01-12 Senate
S Introduced and Referred to S03 - Revenue
2021-01-12 Senate
S Received for Introduction
2020-12-30 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

21LSO-0055
2021
STATE OF WYOMING
21LSO-0055
Introduced
2.0

SENATE FILE NO. SF0027

Essential health product dignity act.

Sponsored by: Joint Revenue Interim Committee

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 (xlviii) 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:

(xlviii)

"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
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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.

Section 2
.

This act is effective July 1, 2021
.

(END)

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SF0027