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Record #: R2016-149   
Type: Resolution Status: Adopted
Intro date: 2/10/2016 Current Controlling Legislative Body: Committee on Finance
Final action: 3/16/2016
Title: Call for Illinois General Assembly to reclassify tampons and sanitary napkins as qualifying for reduced one percent state sales tax rate
Sponsors: Burke, Edward M., Hairston, Leslie A.
Attachments: 1. R2016-149.pdf

WIIERE,AS, Tampons and sanitary napkins are medieal necessities which merit
exemption from loeal taxation and qualification for the reduced state sales taxrale and
WHER.E.{S, The lllinois Department of Revenue ?urrently elassifies tampons and
sanitary napkins as "grooming and hygiene" produets rvhich are subjeet to the city's sales tax
and the state's general merehandise tax; and
W[?ER.E,{S, Ferninine hygiene produets such as tampons and sanitary napkins are
eurrently taxed at the rate of l0.25yo, which includes a 6.250/o state tax; a 1.15o/o eounty t?x:, a
L25% c?ty tax; and a.7o/oKegianal Transportation Authority tax.; and
WE{EREAS, Qualifying food. drugs and medical applianees arc exempt from Chicago's
sales tax and qualify for the reduced state sales taxrate of 1o/o; and
WI{IEREI"S, Legislation is currently pending in the Califomia State Assernbly that
would exempt tampons and sanitary pads from state sales ta;i; and
WHERtr,AS, Bills to exempt ??minine hygiene products from sales taxes have also been
introduced in Ner?' Yorlc, Ohio, Utah and Yirginia; and
WIHIERIEAS, Feminine hygiene products are already exempt from sales taxes in
Minnesota, Pennsylvania, Idew Jersey, IVLaryland a-nd Massachusetts; and
WIIIER.E,{S, Five other states have no sales tax; and
WHE,R.E,AS, In 1989, ?n Gearlt v. Dominiclc's Finer Foods, Inc., the lllinois Suprenre
Court held that tatnpons and sanitary napkins were "medical appliances" and therefore exempt
from a sales tax then irnposed b;' the City of Chicago; and
WHtrR.E,4S, At that time, the Iliinois Depafiment of Revenue determined that the term
"medical appliances" included tampons and sanitary napkins and thus exempted those products
frorn state sales tax; and
\&/HERE,AS, On February 10,2016, an ordinance was introduced to the Cit5i Coun"tt ot
the City of Chicago which would exempt tampons and sanitary napkins from Chicago's Home
Rule Municipal Retailer's Occupation Tax; nou' therefore
EE XT...

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