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Notice to Taxpayers Regarding Sales and Use Tax Exemptions for Feminine Hygiene Products
Issued: December 14, 2021
On November 5, 2021, Public Acts 108 and 109 of 2021 (the Acts) were signed into law, which exempt the sale of feminine hygiene products from both the General Sales Tax Act and the Use Tax Act. The Acts take effect on February 3, 2022.
"Feminine hygiene products" is defined identically in both Acts to mean "tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle." For the purposes of the exemption provided under the Acts, the Department interprets the phrase "similar tangible personal property" to include products in addition to those specifically listed that are sold at retail and designed specifically to catch menstrual flow, either internally or externally. "Similar tangible personal property" excludes grooming and hygiene products such as feminine sprays, powders, creams and ointments, and feminine cleansing products, such as douches and wipes. Grooming and hygiene products remain taxable unless exempt as "over-the-counter drug[s]" under MCL 205.54g(1)(a) and 205.94d(1)(a).