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Full-Text Articles in Taxation-State and Local
Compared To What? Menstruation, Pregnancy, And The Complexities Of Comparison, Emily Gold Waldman
Compared To What? Menstruation, Pregnancy, And The Complexities Of Comparison, Emily Gold Waldman
Elisabeth Haub School of Law Faculty Publications
When crafting a sex discrimination argument, finding the right comparison can be crucial. Indeed, comparison-drawing has been a key strategy for advocates challenging the constitutionality of the tampon tax. In their 2016 lawsuit challenging New York’s tampon tax, the plaintiffs alleged that the New York State Department of Taxation and Finance had imposed a “double standard” when deciding which products would be considered tax-free medical items and which would not. Similar arguments were made in the subsequent challenge to Florida's tampon tax. In both cases, the arguments had powerful rhetorical force, helping to effectuate legislative repeal of the tampon taxes …
The Unconstitutional Tampon Tax, Bridget J. Crawford, Emily Gold Waldman
The Unconstitutional Tampon Tax, Bridget J. Crawford, Emily Gold Waldman
Elisabeth Haub School of Law Faculty Publications
Thirty-five states impose a sales tax on menstrual hygiene products, while products like spermicidal condoms and erectile dysfunction medications are tax-free. This sales tax--commonly called the “tampon tax”--represents an expense that girls and women must bear on top of the cost of biologically necessary items that they need in order to attend school, work, and otherwise participate in public life. This article explores the constitutionality of the tampon tax and argues that it is an impermissible form of gender discrimination under the Equal Protection Clause. First, menstrual hygiene products are a unique proxy for female sex, and therefore any disadvantageous …