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Bill

HB 5522

Relating to creating an annual sales tax holiday for the sales of feminine hygiene products.

2026 Regular Session

Creates an annual sales tax holiday exempting feminine hygiene products to reduce consumer costs during a designated period.

To House Finance
#taxation
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WeVote Research Nonpartisan
Bill Summary · HB 5522

Summary of HB 5522 (Session: 2026, West Virginia)

Title

Relating to creating an annual sales tax holiday for the sales of feminine hygiene products.

Purpose and Intent

  • Establish a recurring, annual tax relief period (sales tax holiday) specifically for the sale of feminine hygiene products.
  • The goal is to reduce the upfront cost for consumers purchasing these products during the designated holiday period.

Key Provisions (as described by title and standard legislative practice)

  • Creation of a state-level annual sales tax holiday event.
  • During the holiday period, sales of feminine hygiene products would be exempt from state sales tax (and possibly local sales taxes if aligned with existing tax holiday practice; exact local treatment would depend on the bill language and accompanying administrative rules).
  • The bill would likely designate a specific start and end date for the holiday each year or authorize the responsible department to set dates.
  • Definition of covered products to include items such as sanitary napkins, tampons, panty liners, and other related feminine hygiene products.
  • Administrative provisions: duties or responsibilities for the Department of Tax and Revenue (or equivalent agency) to administer and enforce the holiday, issues of compliance, and any required notifications or guidance for retailers.

Affected Parties

  • Consumers: benefit from reduced out-of-pocket costs for feminine hygiene products during the holiday period.
  • Retailers: required to implement sales tax collection changes during the holiday and ensure compliance with the exemption.
  • State and local governments: potential short-term loss of tax revenue during the holiday window; administrative work involved in implementing and auditing the exemption.
  • Manufacturers and suppliers of feminine hygiene products: indirectly affected through retail pricing dynamics during the holiday.

Procedural and Timeline Aspects

  • Status: Filed for introduction on 2026-02-13; referred to House Finance (implies fiscal and revenue considerations will be reviewed).
  • As introduced, implementation details such as exact dates, eligible products, and scope of exemptions would be established in committee amendments or through subsequent enactment.
  • If enacted, the bill would require coordination between the legislative framework and the Department of Tax and Revenue to set annual holiday parameters and communicate guidelines to retailers.

Potential Impacts and Considerations

  • Economic impact: temporary decrease in sales tax revenue during the holiday; potential ancillary effects on consumer purchasing behavior for feminine hygiene products.
  • Accessibility and equity: aligns with making essential personal care items more affordable for a broad segment of the population.
  • Administrative: retailer compliance during the holiday; need for clear guidance to prevent confusion or inadvertent tax collection on exempt products outside the holiday window.

Notes for Readers

  • The summary reflects the stated purpose to create an annual sales tax holiday for feminine hygiene products. Specific dollar amounts, dates, scope (state vs. local tax treatment), and enforcement mechanics will be defined in the bill’s text and any amendments during committee consideration.

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

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