Today's Law As Amended

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AB-31 Sales and use taxes: exemption: sanitary napkins: tampons: menstrual sponges and menstrual cups.(2019-2020)



SECTION 1.
 The Legislature finds and declares all of the following:
(a) Menstrual products, including tampons, pads, and menstrual cups, are the only gender-specific items in California’s tax laws.
(b) Menstrual products are not luxuries, and, in fact, are necessary health products for menstruating women to participate in society.
(c) The goal of exempting tampons, pads, and menstrual cups from the sales and use tax laws is to bring gender equity to California’s tax laws.
(d) Each year, California women pay over $20 million in taxes on menstrual products. That money, paid as taxes, belongs in the pockets of California women.
(e) The sales and use tax laws exempt items that are deemed “necessities of life,” such as food and medicine.
(f) The fact that there are no other examples of an essential health product within the state tax laws that one gender must use each month for 40 years of life speaks to the outdated nature of the tax laws.

SEC. 2.

 Section 6363.10 is added to the Revenue and Taxation Code, to read:

6363.10.
 (a) On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, tampons, sanitary napkins, menstrual sponges, and menstrual cups.
(b) This section shall become inoperative on January 1, 2025, and as of that date is repealed.
SEC. 3.
 Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.
SEC. 4.
 This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.