Governor Northam signs legislation cutting sales tax on essential personal hygiene products

RICHMOND—Governor Ralph Northam has signed legislation that reduces the Retail Sales and Use Tax rate on essential personal hygiene products, including feminine hygiene products and nondurable incontinence products.

Senate Bill 1715, sponsored by Senator Jennifer Boysko, and House Bill 2540, sponsored by Delegate Kathy Byron apply a reduced Retail Sales and Use Tax rate of 2.5 percent to essential personal hygiene products, including feminine hygiene products and nondurable incontinence products such as diapers. These products are currently subject to the full Retail Sales and Use Tax rate, which is 6 percent in Hampton Roads and Northern Virginia, 7 percent in the Historic Triangle, and 5.3 percent everywhere else in the Commonwealth.

“I am pleased to sign this commonsense legislation that makes these necessities more accessible and affordable,” said Governor Northam. “The essential nature of personal health care products is not up for debate and I commend the General Assembly for coming together to ensure these savings for Virginians.”

“I am thrilled to see passage of the Dignity Act,” said Senator Jennifer Boysko. “We know that menstrual supplies and diapers are necessary to leave home for work, school, and social activities. Lowering the tax on these necessities is the right thing to do. I am so glad we have made progress on the issue of menstrual equity and at long last will have tax relief for these products that women and families have to purchase. I appreciate that the Governor understands how important this issue is for so many Virginians. We are working together to get things done!”

“This legislation won widespread bipartisan support because it provides tax relief on necessities used by women and men young and old,” said Delegate Kathy Byron. “For the young family buying diapers to those purchasing other essentials for their health, the savings because of this bill will add up and be appreciated.”

SUMMARY AS PASSED: (all summaries)
Sales and use tax; reduced rate on essential personal hygiene products. Applies the reduced state sales and use tax rate of 1.5%, which under current law applies only to food purchased for human consumption, to essential personal hygiene products, defined in the bill as (i) nondurable incontinence products such as diapers, disposable undergarments, pads, and bed sheets; and (ii) menstrual cups and pads, pantyliners, sanitary napkins, tampons, and other products used to absorb or contain menstrual flow. The bill has a delayed effective date of January 1, 2020. This bill is identical to SB 1715.