Ohio Enacts Exemption for Feminine Hygiene Products and Incontinence Products

Ohio has enacted a sales tax exemption for sales of feminine hygiene products and certain incontinence products. For purposes of the exemption, “feminine hygiene products” means tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle but does not include grooming and hygiene products.

Sales of diapers or incontinence underpads sold pursuant to a prescription for the benefit of a medicaid recipient with a diagnosis of incontinence are exempt, provided that the medicaid program covers diapers or incontinence underpads as an incontinence garment. For purposes of the exemption, “diaper” means an absorbent garment worn by humans who are incapable of, or have difficulty, controlling their bladder or bowel movements. “Incontinence underpad” means an absorbent product, not worn on the body, designed to protect furniture or other tangible personal property from soiling or damage due to human incontinence.

The exemption will be effective 91 days after filing with the Secretary of State and applicable the first day of the first month beginning at least 30 days after the effective date. (S.B. 26, Laws 2019)

Posted on November 13, 2019