RESOLUTION
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 Çurrently 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[ÏER.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 tàx:, a
L25% cíty 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 Íèminine 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, ín 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' R.trSOLVED, That we the Mayor anð. the merrbers of the City Council of the
City of Chieago do hereby urge the General Assemb of the State of Iilinois to adopt legislation
which u,ould qualify tampons ar\d sanitary napkins the reduced state sales taxrate of 1%