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Bill

SB 107

Providing a sales tax exemption for period products, diapers and incontinence products.

2025-2026 Regular Session

Kansas bill exempts menstrual products, diapers, and incontinence items from sales tax to reduce costs for households purchasing essential hygiene items.

Died in Committee
#taxation
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WeVote Research Nonpartisan
Bill Summary · SB 107

Legislative bill overview

SB 107 would exempt menstrual products, diapers, and incontinence products from Kansas sales tax. The bill removes the current tax burden on these essential hygiene items, making them more affordable for consumers who regularly purchase them.

Why is this important

Period poverty and diaper affordability are documented barriers to health, education, and economic participation. Sales tax exemptions reduce costs for households already struggling with basic expenses, particularly affecting low-income families and individuals. Several states have already implemented similar exemptions, creating a policy precedent.

Potential points of contention

  • Revenue impact: The state loses tax revenue from these product categories, requiring either budget adjustments or identifying alternative funding sources
  • Scope definition: Questions about which products qualify (e.g., specific absorbency levels, brand distinctions) and how retailers implement consistent exemptions
  • Equity arguments: Critics may argue exemptions for specific products are regressive compared to broader tax relief, while supporters contend these are necessities not luxuries like other taxed goods

Compiled from official sources — confirm details with the bill’s official record.

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