A Lawrence teen testified Thursday morning that a sales tax exemption for menstruation products, diapers and incontinence products would benefit Kansans as well as a local nonprofit.
Lilly Wall, a junior at Free State High School, told members of the Senate Committee on Assessment and Taxation eliminating the sales tax on period products would also help advance the mission of Honor Moon.
Wall serves as president and social media director of the Lawrence nonprofit, which she and seven other Lawrence teens launched in 2021. The foundation provides no-cost period products across Lawrence. Wall estimated Honor Moon had distributed more than 5,000 period products during the last three years.
“And to us, the way that we see it, not only would it benefit Honor Moon with the elimination of sales tax — we can broaden our scope — but also, it’s gonna benefit Kansans of all economic tiers, because they’ll have fewer economic obstacles,” Wall said.
Wall told the committee a person who menstruates could spend approximately $300 throughout their lifetime on sales tax, in addition to flow products themselves.
“Eliminating and reducing financial barriers to accessing period products is sound public policy and it’s a bipartisan measure that will provide a sales tax exemption for period products, diapers and incontinence products,” Wall said.
Sen. Tom Holland, a Democrat from Baldwin City and ranking minority member of the committee, asked those who testified what a menstruating woman would spend annually for flow products themselves.
“It’s about an average of 250 to $200 for each menstruator in Kansas on an annual year, just depending on what products they need,” Wall said.
Senate Bill 435 is sponsored by the Committee on Federal and State Affairs and was originated by Sen. Oletha Faust-Goudeau, a Democrat from Wichita. Faust-Goudeau acknowledged Rep. Nikki McDonald, who has also introduced similar legislation in the Kansas House with input from Honor Moon’s seven-member board.
Faust-Goudeau said the issue was first brought to her attention in August by three young constituents, one of whom also testified at Thursday’s hearing.
Sen. Caryn Tyson, chair of the committee and Republican from Parker, apologized that time was running out for testimony.
“I have never done this before,” Tyson said. “I allowed too much time on the other conferees. I should have limited their time. And so, I’m sorry. It does put you guys under stress.”
Wall stood at the podium and spoke for a little more than two minutes while fellow board members who had earlier submitted written testimony sat behind her in support.
Tyson praised the young conferees and said they had done a very nice job.
“Lilly, I would say that’s one of the hardest things to do in this building is to testify … You represented your groups well,” Tyson told the young women.
They also received kudos from Sen. Molly Baumgardner, a Republican from Louisburg.
“I think that having the youth here participating — truly participating — in the legislative process, we should acknowledge them, and they are deserving of applause,” Baumgardner said.
The committee heard from one opponent of the bill. Spencer Duncan, government affairs director for the Kansas League of Municipalities, told committee members he wanted to make two points.
He said it was legislators’ “policy decision to make as to whether this meets the criteria of deserving tax exemption across the state and at the state level.”
“So in that position, we’re neutral, but the part we don’t like — don’t, you know, you’ve heard me say this before, is — it includes the local portion of the sales tax. All local sales tax is voter approved, and much of it goes to specific projects like parks and community centers. And for all the exemptions that keep piling up, that has an impact on those locals’ ability to pay for those projects,” Duncan said.
Duncan asked for an amendment that would give local sales tax authorities the choice of whether to exempt that portion of sales tax. The state’s current sales tax rate for personal products is 6.5%.
A fiscal note attached to SB 435 shows an estimate by the Kansas Department of Revenue of $8.7 million in state revenues reductions for fiscal year 2025, which would impact the state general fund and state highway fund. For each of the following four fiscal years, KDOR estimates a reduction in state revenue of $9.5 million annually. The fiscal note did not provide estimates on the impact of local sales tax revenue losses.
Tyson presented the possibility that the bill could be amended to include non-prescription medications.
“I know that’s a pretty large expansion, but it would help quite a few more Kansans. You know, aspirin, stomach products, or over- the-counter drugs,” Tyson said.
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Tricia Masenthin (she/her), equity reporter, can be reached at tmasenthin (at) lawrencekstimes (dot) com. Read more of her work for the Times here. Check out her staff bio here.