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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

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%