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AB 1031

Relating to: sales and use tax exemption for menstrual discharge collection devices. (FE)

2025-2026 Regular Session Introduced by Mike Bare and 18 co-sponsors

Wisconsin AB 1031 would exempt menstrual products from sales and use tax, reducing consumer prices for items like tampons, pads, and menstrual cups.

Failed to pass pursuant to Senate Joint Resolution 1
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Bill Summary · AB 1031

Summary of Assembly Bill 1031 (Wisconsin) – 2025 Session

Bill at a Glance

  • Bill: AB 1031
  • Session: 2025
  • Jurisdiction: Wisconsin
  • Subject: Sales and use tax exemption for menstrual discharge collection devices (often referred to as tampons, pads, menstrual cups, etc.)
  • Current Status: Introduced and referred to the Committee on Ways and Means; multiple coauthors and co-sponsors listed. Note: there is an action history indicating a failed passage attempt via Senate Joint Resolution 1 on 2026-03-23 (context suggests potential legislative hurdles or alternative action paths).

1) Purpose and Intent

  • The primary aim of AB 1031 is to establish a sales and use tax exemption for menstrual discharge collection devices. In practice, this means these items would be exempt from Wisconsin sales tax, reducing the out-of-pocket cost for consumers purchasing such products.

2) Key Provisions and Changes

  • Tax Exemption Scope:
    • Applies to products used for menstrual discharge management, including but not necessarily limited to tampons, sanitary pads, menstrual cups, menstrual discs, and similar absorbent or collection devices.
  • Tax Type Affected:
    • Sales and use tax at the point of sale in Wisconsin.
  • Effective Date:
    • The bill text (as currently summarized) does not specify an immediate effective date in the information provided. If enacted, the exemption would typically take effect on a specified date (often on a future date after passage or at the start of a fiscal year). The exact date would be defined in the final bill language.
  • Administrative Implications:
    • Retailers would no longer collect sales tax on qualifying menstrual products, and state revenue forecasts would need to be adjusted accordingly.
  • Ambiguities to Confirm in Full Text:
    • Whether the exemption covers only consumer-use products (not medical devices or professional supplies) and any exclusions for non-personal/professional use.
    • Any sunset clause, exemptions for online purchases, or product categorization criteria.

3) Affected Parties

  • Directly Affected:
    • Wisconsin consumers purchasing menstrual discharge collection devices, who would see lower after-tax prices.
    • Retailers and point-of-sale systems, which would stop collecting sales tax on qualifying items.
  • Indirect Effects:
    • Wisconsin Department of Revenue (DOR) for administrative adjustments, compliance, and revenue forecasting.
    • Manufacturers and retailers of menstrual products, potentially influencing pricing strategies and marketing.
  • Demographic Impact:
    • Potentially more affordable access to menstrual products for individuals with lower incomes, contributing to affordability and female health equity.

4) Procedural and Timeline Aspects

  • Legislative Path:
    • Introduced by a broad set of representatives with several cross-party coauthors and a slate of Senate co-sponsors.
    • Referred to the Assembly Committee on Ways and Means for fiscal and policy review (as of the initial action).
  • Fiscal Considerations:
    • The fiscal impact is a central element, given the loss of tax revenue from the exemption. The bill history shows a fiscal note was received on 2026-03-06, indicating ongoing budgetary analysis.
  • Recent Actions:
    • March 2026: Multiple coauthors added, signals ongoing legislative activity.
    • March 23, 2026: An action note indicates “Failed to pass pursuant to Senate Joint Resolution 1,” suggesting a potential attempt to bypass or resolve through a concurrent resolution or a procedural path that did not succeed. This implies the bill faced hurdles in the Senate or required a different legislative maneuver to advance.
  • Next Steps for Enactment:
    • If revived, AB 1031 would need passage by both chambers (Assembly and Senate) and the governor’s signature.
    • If a fiscal note or revenue impact is contested, adjustments to the bill or companion budget provisions may be pursued.

5) Practical Implications and Considerations

  • Consumer Savings: Exemption would lower the total cost of menstrual products for Wisconsin residents, which can improve affordability.
  • Revenue Impact: The state would forgo tax revenue on exempted items; the magnitude depends on consumption volumes and current tax rates.
  • Policy Rationale: Aligns Wisconsin with a broader national trend toward removing sales tax barriers on essential personal hygiene products.

6) Notable Details from Supporting Materials

  • The bill text indicates a direct relationship to sales and use tax exemption for the specified devices.
  • A broad list of coauthors and sponsors exists, suggesting cross-aisle support and potential bipartisan interest.
  • The action history shows ongoing legislative activity in early 2026, with fiscal analysis already completed, signaling continued consideration.

If you’d like, I can fetch the exact bill language, proposed effective date, and any fiscal note details to refine this summary further.

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

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