Written by Amanda Pisciotta
Edited by Youstina Swaha
In many countries, including the United States, menstrual hygiene products are taxed as non-essential goods—a policy commonly known as the "tampon tax" [1]. This tax raises critical bioethical concerns regarding fairness, public health, and equitable access to basic healthcare for menstruating individuals. Notably, male-oriented products like Viagra (exempt from tax in all states except Illinois) [2], Rogaine (a hair loss treatment exempt from tax in eight states) [2], and condoms (tax-exempt in several states) [3] are often treated as essential. Despite menstruation being a natural function of the female reproductive system, essential period products are still taxed as luxury goods. However, menstrual products are not a luxury; they are a basic human right.
What is the Tampon Tax? The Cost of Menstrual Products as 'Non-Essential' Goods:
As of May 14, 2024, 20 states in the U.S. continue to impose sales tax on period products, with rates ranging from 4% to 7% in states like Indiana, Mississippi, and Tennessee[1]. This tax stems from state legislation that classifies menstrual hygiene products as "tangible personal property," subject to sales tax as if they were non-essential luxury items rather than basic necessities. Although many view this classification as discriminatory against women, it remains as the basis for the so-called “tampon tax”[1]. While five states (Alaska, Delaware, Montana, New Hampshire, and Oregon) have no statewide sales tax, local cities and counties in many areas still impose additional sales taxes on period products[1]. Ideally, tampon taxes should be eliminated in all 50 states, and ultimately, feminine hygiene products should be free of charge for all who need them, though this may seem overly ambitious[1]. On average, menstruating individuals use around 40 period products per cycle, spending approximately $20 per cycle, which can total around $18,000 over a lifetime[1,4]. Removing sales tax on these products would help make them more affordable, supporting the health and well-being of all who menstruate and promoting equitable access to essential healthcare[1].
The Ethical Issue: Gender and Economic Inequality:
The "tampon tax" exemplifies gender-based economic discrimination by placing an additional financial burden on those who menstruate—nearly half of the population. Menstrual products are essential health items, yet they are still classified as "non-essential" in many states, subjecting them to sales tax that would be unimaginable for comparable necessities. This taxation is not only discriminatory but also exacerbates economic inequality for women and menstruating individuals, particularly those from low-income backgrounds[5]. A staggering one in four menstruating teens struggles to afford period products, and 84% of students have missed or know someone who has missed class because they lacked access to these basic necessities[5]. Even more alarming, two in three low-income women have had to go without menstrual products in the past year, often forced to choose between essential hygiene and other necessities like food[5]. Women should not have to make these difficult choices in the first place, and adding additional taxes on essential hygiene products only makes an already challenging situation even worse.
Impact on Access to Health and Public Wellbeing:
On top of creating economic barriers, the “tampon tax” also restricts access to essential hygiene products, potentially leading to severe public health risks. By labeling menstrual products as non-essential, governments make it harder for lower-income individuals to afford products crucial for health, forcing them into unsafe practices with dangerous outcomes. In some cases, individuals may resort to using tampons for a longer duration than recommended or may even opt for inadequate substitutes to save money. This lack of proper menstrual hygiene can increase the risk of health complications, including Toxic Shock Syndrome (TSS)—a rare but potentially life-threatening illness caused by certain bacteria[6]. People who menstruate are particularly vulnerable to TSS, as it is often associated with tampon use[6]. This risk is further heightened when individuals cannot afford enough tampons or are forced to use them for extended periods to make their limited supply last, an issue now worsened by the “tampon tax”[6].
As a guideline, the Centers for Disease Control and Prevention (CDC) recommends changing tampons regularly and using pads instead of tampons overnight to reduce the risk of TSS[6]. To add to the inequality, when the cost of a tampon is 24 cents before taxes, and women’s pay remains unequal—earning only 84 cents for every dollar earned by men—women are faced with an unfair dilemma[6,7]. Given that they are already financially strained, can we really blame them for making compromises that jeopardize their health? By taxing essential menstrual products, we are making it harder for women to access the tools they need for basic hygiene and increasing the risk of preventable health issues like TSS[6]. Taxing these necessary products as "luxuries" is not only unethical but dangerous, as it puts the health and safety of financially struggling individuals at greater risk.
Social Stigma and Cultural Implications:
The “tampon tax” not only makes menstrual products more expensive, but it also reinforces the societal stigma surrounding menstruation by perpetuating the idea that it is something shameful or "dirty"[9]. This cultural taboo around menstruation is what allows these taxes to exist in the first place. Menstrual products, which are essential medical items, are often mislabeled as hygiene products, further distancing them from the realm of basic healthcare. By treating them as luxury items, we contribute to the harmful narrative that menstruation is something to be hidden or embarrassed about. This silence around periods—rooted in cultural taboos—has allowed governments to justify the taxation of necessary medical products. If menstruation were treated as a normal, open, and health-related issue rather than a shameful secret, it would be unthinkable to tax it as a luxury. The lack of public discourse and understanding of menstruation has directly contributed to the perpetuation of the “tampon tax”, reinforcing the marginalization of those who menstruate.
Ethical Alternatives and Policy Solutions:
Ethical alternatives to the “tampon tax” could include eliminating or reducing the tax burden on menstrual products, as well as providing subsidies to ensure equitable access to these essential items. One such policy change is the introduction of the STAMP Act, which would be a crucial step toward achieving menstrual equity and gender equality[5]. By passing this legislation, menstrual products would become more affordable and accessible to all, recognizing them as essential healthcare items rather than luxury goods[5]. This shift would help end the discriminatory practice of taxing biological necessities and improve school attendance and workplace productivity by alleviating period poverty for millions of Americans[5]. Some companies, such as August, The Honey Pot, Rael, Lola, Cora, Diva, Here We Flo, and Saalt, have already partnered together through the Tampon Tax Back Coalition to bring awareness to the issue and offer refunds for taxes on period products[10]. These women-owned companies provide a variety of menstrual products, including reusable options like period cups and underwear, in an effort to make these necessities more affordable and sustainable[10]. Their actions, along with legislative efforts like the STAMP Act, are all part of the same goal—ensuring that menstrual products are treated as essential healthcare, not luxury items. Menstruation is not a luxury; it is a basic function of life, and the products needed to manage it should be treated as necessities.
Conclusion:
The continued taxation of menstrual products as luxury goods highlights the pervasive societal bias that diminishes the essential nature of menstruation and perpetuates gender and economic inequality. At institutions like Hunter College, we see the contradictions firsthand: while efforts are made to offer free tampons, they are rarely in stock, whereas free condoms are consistently available. This stark contrast reflects the underlying priorities of our society, where women’s needs are often undervalued compared to those of men. The "tampon tax" further exacerbates the financial and health disparities faced by menstruating individuals, making it more difficult for them to access necessary products. Ethical alternatives, such as the elimination of the “tampon tax” through legislation like the STAMP Act, would make menstrual products more affordable and accessible, recognizing them as essential healthcare items rather than luxury goods. Menstruation is not a luxury; it is a basic function of life, and the products needed to manage it should be treated as necessities, not subject to the same stigmas and economic barriers that persist in our communities.
References
Sparrow Creative Studio. "Tampon Tax." Alliance for Period Supplies, 2023. https://allianceforperiodsupplies.org/tampon-tax/.
Qiu, Linda. "Are Pads and Tampons Taxed but Viagra and Rogaine Not?" PolitiFact: The Poynter Institute, June 2017. https://www.politifact.com/factchecks/2017/jan/22/ashley-judd/are-pads-and-tampons-taxed-viagra-and-rogaine-not/.
"The 'Tampon Tax' Cheat Sheet." Lena Cup, 2020. https://lenacup.com/blogs/lena-blog/the-tampon-tax-cheat-sheet.
Kim. "Female Homelessness and Period Poverty." National Organization for Women, January 2021. https://now.org/blog/female-homelessness-and-period-poverty/.
"Abolish the Period Penalty! Urgent National Petition: End the Unjust Tampon Tax – Support the 2024 STAMP Act Now!" Period Law. https://www.periodlaw.org/stamp-act-2024/.
Better Health Channel. "Toxic Shock Syndrome (TSS)." Victoria State Government: Department of Health, April 2014. https://www.betterhealth.vic.gov.au/health/conditionsandtreatments/toxic-shock-syndrome-tss.
Salathe, Sandra Rose. "As Tampon Prices Surge with Inflation, We Need to Talk About the Cost of Women’s Healthcare." Flow Space, August 2024. https://www.theflowspace.com/interpersonal-health/self/tampon-prices-inflation-womens-healthcare-2950584/.
National Archives. "National Equal Pay Day, 2024." Federal Register: The Daily Journal of the United States Government, March 2024. https://www.federalregister.gov/documents/2024/03/14/2024-05587/national-equal-pay-day-2024.
Szaniecki, Maya. "An Unhygienic Taboo: Period Poverty and the Tampon Tax." The Oxford Student, February 2021. https://www.oxfordstudent.com/2021/02/06/an-unhygienic-taboo-period-poverty-and-the-tampon-tax/.
Giordan, Medea. "These Brands Will Refund Your Period Tax. Here’s How to Submit a Claim." Wired, October 2023. https://www.wired.com/story/tampon-tax-refund-periods/.
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