A penalty for being a woman: why I’m suing Kentucky for taxing tampons | Opinion

When I started working to address period poverty in Kentucky four years ago, Kentucky was one of 23 states that taxed period products. Since then, we have seen other states act, and today, only 18 still do. States like Alabama, Arkansas, Florida, Louisiana, Nebraska, Missouri, Montana, South Carolina, and Texas have all ended the sales tax on period products. Bills have been filed by both Republicans and Democrats in Kentucky for several years but have not been prioritized.

The Food and Drug Administration (FDA) classifies menstrual tampons as Class II medical devices and pads as Class I medical devices. Further, the American Medical Association deems menstrual products “essential for women’s health,” calling the tampon tax a “regressive penalty.”

I was raised by an incredible single mother who worked as she put herself through nursing school, while raising two kids. When money is tight, every penny counts. That is an extra school lunch for your child, or that extra tank of gas to get you to work. Through my work, I have heard from Kentuckians who are choosing between period products and putting food on the table.

This is something, though small, that can make an impact on Kentuckians’ lives. I started my period in 5th grade, each year, an added cost of living simply because I am a woman. The average woman will use more than 11,000 tampons or pads in a lifetime, resulting in paying approximately $3,680 to $5,600 on a taxable product over time. Based on national inflation trends, these prices have increased approximately 36% over the past five years, and 58% in the last year alone. Of course, the sales tax has also increased by that amount.

Ultimately, the tampon tax is unconstitutional. In 2016, Period Law coordinated a class action lawsuit in New York on behalf of women who paid the tax, prompting the state to end its tax within months. Additional lawsuits prompted legislative repeal in California, Connecticut, Florida, Michigan, and Ohio. Today, 18 states, including Kentucky, maintain an unjust, unconstitutional sales tax on menstrual products.

At least 13 bills have been introduced in Kentucky to repeal this unjust and unconstitutional tax. Since Kentucky lawmakers have failed to do so for over five years, we have no choice but to take new action. Thus, as of March 9, I will be a plaintiff in a lawsuit against the Commonwealth of Kentucky for continuing to tax menstrual products that are, by FDA definition, medical devices. The women of Kentucky deserve to be treated fairly in our tax code, just as they are in 32 other states, and we look forward to presenting our case in court.

Skylar Davis is a lifelong Kentuckian and proud Appalachian dedicated to advancing menstrual equity across the state. In 2022, she founded Period Y’all, a grassroots initiative working to end period poverty through direct service, community partnerships, and public education. Through programs like period product pantries and school distribution efforts, Skylar works to ensure Kentuckians have consistent access to essential menstrual products. Her work focuses especially on reaching rural and underserved communities, where barriers to access are often greatest, and empowering communities to talk openly about menstruation and dignity.