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Bill

Bill

SB 114

Relating to: sales and use tax exemption for diapers and feminine hygiene products. (FE)

2025-2026 Regular Session Introduced by Kristin Dassler-Alfheim and 7 co-sponsors

Wisconsin bill eliminates sales tax on diapers and feminine hygiene products to reduce household expenses on essential items.

Failed to pass pursuant to Senate Joint Resolution 1
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Bill Summary · SB 114

Legislative bill overview

SB 114 proposes exempting diapers and feminine hygiene products from Wisconsin's sales and use tax. The bill has bipartisan support with sponsors and cosponsors from both major parties. A fiscal estimate was requested to assess the revenue impact of this tax exemption.

Why this is important

Diapers and feminine hygiene products are essential goods that low- and middle-income households spend significant money on regularly, making tax exemption a potential affordability measure. The fiscal impact will determine the state revenue cost and inform debate about whether this is a sound use of the tax code versus targeted assistance programs.

Potential points of contention

  • Revenue impact and budget trade-offs: Removing sales tax on these products reduces state revenue; lawmakers may debate whether this foregone revenue could be better allocated or if the state can afford it
  • Tax code philosophy: Critics may argue the sales tax should apply uniformly to all goods, while supporters may contend essential health/hygiene items deserve exemption like some other states allow
  • Scope definition: Questions may arise about exactly which products qualify (e.g., all diaper sizes, all menstrual products, or specific categories) and whether definitions are clear enough for retailers

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

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