CERTIFICATION OF ENROLLMENT
ENGROSSED SUBSTITUTE SENATE BILL 5147
Chapter 350, Laws of 2020
66TH LEGISLATURE
2020 REGULAR SESSION
MENSTRUAL PRODUCTS--SALES AND USE TAX EXEMPTION
EFFECTIVE DATE: July 1, 2020
Passed by the Senate March 7, 2020
  Yeas 49  Nays 0
CYRUS HABIB
President of the Senate
Passed by the House March 10, 2020
  Yeas 95  Nays 2
LAURIE JINKINS
Speaker of the House of Representatives
CERTIFICATE
I, Brad Hendrickson, Secretary of the Senate of the State of Washington, do hereby certify that the attached is ENGROSSED SUBSTITUTE SENATE BILL 5147 as passed by the Senate and the House of Representatives on the dates hereon set forth.
BRAD HENDRICKSON
Secretary
Secretary
Approved April 3, 2020 1:59 PM
FILED
April 3, 2020
JAY INSLEE
Governor of the State of Washington
Secretary of State
State of Washington
ENGROSSED SUBSTITUTE SENATE BILL 5147
Passed Legislature - 2020 Regular Session
State of Washington
66th Legislature
2020 Regular Session
BySenate Ways & Means (originally sponsored by Senators Wilson, L., Brown, Carlyle, Conway, Darneille, Palumbo, Keiser, Mullet, O'Ban, Short, Wagoner, and Warnick)
READ FIRST TIME 03/02/20.
AN ACT Relating to providing tax relief by exempting menstrual products from retail sales and use tax; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; creating new sections; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION.  Sec. 1. The legislature finds that feminine hygiene products are a necessity for most females in the state. Taxing a necessary feminine hygiene product unjustly adds an additional tax burden on females that creates a tax gap between genders, requiring females to potentially pay more of their income to state taxes. The legislature further finds that taxing feminine hygiene products adds to the regressive tax burden on low-income families. The legislature further finds that feminine hygiene products are not a discretionary purchase, they are a necessity for which there is no alternative for females to maintain proper health and hygiene. Therefore, the legislature intends to provide a permanent sales and use tax exemption for feminine hygiene products.
NEW SECTION.  Sec. 2. (1) This section is the tax preference performance statement for the sales and use tax exemptions for feminine hygiene products provided in sections 3 and 4, chapter . . ., Laws of 2020 (sections 3 and 4 of this act). This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or be used to determine eligibility to preferential tax treatment.
(2) The legislature categorizes these tax preferences as one intended to provide tax relief for certain individuals as indicated in RCW 82.32.808(2)(e).
(3) It is the legislature's specific public policy objective to authorize a permanent sales and use tax exemption for feminine hygiene products to reduce the tax burden on females for a product that is fundamental to personal hygiene and health.
(4) The joint legislative audit and review committee is not required to include the tax preferences authorized in sections 3 and 4, chapter . . ., Laws of 2020 (sections 3 and 4 of this act) as part of its normal review process of tax preferences. The tax preferences authorized in sections 3 and 4, chapter . . ., Laws of 2020 (sections 3 and 4 of this act) will be included in the tax exemption report required under RCW 43.06.400 published by the department of revenue.
NEW SECTION.  Sec. 3. A new section is added to chapter 82.08 RCW to read as follows:
(1) The tax levied by RCW 82.08.020 does not apply to the sales of feminine hygiene products.
(2) "Feminine hygiene products" means sanitary napkins, tampons, menstrual cups, or any other similar products sold at retail designed specifically to catch menstrual flow either internally or externally.
NEW SECTION.  Sec. 4. A new section is added to chapter 82.12 RCW to read as follows:
(1) The tax levied by RCW 82.12.020 does not apply to the use of feminine hygiene products.
(2) "Feminine hygiene products" has the same meaning as provided in section 3 of this act.
NEW SECTION.  Sec. 5. The automatic expiration date provisions of RCW 82.32.805(1)(a) do not apply to this act.
NEW SECTION.  Sec. 6. This act takes effect July 1, 2020.
Passed by the Senate March 7, 2020.
Passed by the House March 10, 2020.
Approved by the Governor April 3, 2020.
Filed in Office of Secretary of State April 3, 2020.
--- END ---