Feminine hygiene products are now exempt from sales and use tax
When is the exemption effective?
exemption became effective January 1, 2019.
If my business sells feminine hygiene products, what do we need to do?
business should no longer collect sales tax from consumers on purchases of
feminine hygiene products.
What is considered a feminine hygiene product?
purposes of the tax exemption, and as established in statute, the definition of
“feminine hygiene products” includes sanitary napkins and tampons. (NRS
372.7297 and 374.734)
Why are these products now exempt from sales and use tax?
and Use Tax Act of 1955 imposes taxes on the gross receipts from the sale and
storage, use or other consumption of all tangible personal property in Nevada
unless the property is exempt from such taxation. Because the Sales and Use Tax
Act of 1955 was approved by the voters at a referendum election held under the
Nevada Constitution, the Act cannot be amended, annulled, repealed, set aside,
suspended or in any way made inoperative unless such action is also approved by
the voters at an election. Question No. 2 was approved in the November 6, 2018,
State General Election. The ballot measure amended the Sales and Use Tax Act of
1955 by creating an exemption from sales and use taxes for feminine hygiene
Does the exemption expire?
Yes. It expires on December 31, 2028. Under existing provisions of the
Nevada Constitution, when any measure enacts exemptions from sales and use
taxes, the measure must provide for a specific date on which the exemptions
will cease to be effective.