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WI SB114

WI SB114
Sales and use tax exemption for diapers and feminine hygiene products. (FE)


summary

Introduced
03/07/2025
In Committee
03/07/2025
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

This bill creates a sales and use tax exemption for the sale of diapers and feminine hygiene products. Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill. For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.

AI Summary

This bill creates a sales and use tax exemption for diapers and feminine hygiene products in Wisconsin by establishing clear definitions and modifying existing tax statutes. The bill defines "diapers" as absorbent garments worn by individuals who have difficulty controlling bladder or bowel movements, and "feminine hygiene products" as items like tampons, panty liners, menstrual cups, and sanitary napkins specifically designed for menstrual cycle management. The bill explicitly excludes grooming and hygiene products (such as soaps, shampoo, toothpaste, and sunscreen) from these definitions. By adding section 77.54 (75) to the state statutes, the bill ensures that the sales price of diapers and feminine hygiene products will be exempt from sales and use taxes. This means consumers will not have to pay additional tax when purchasing these essential personal care items. The tax exemption will take effect on the first day of the third month after the bill is published, providing a clear timeline for implementation. The bill aims to reduce the financial burden on individuals who require these products for personal health and hygiene needs.

Committee Categories

Budget and Finance

Sponsors (24)

Last Action

Senator Bradley added as a coauthor (on 02/05/2026)

bill text


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