HI HB1636

Exempts feminine hygiene products from Hawaii's general excise tax, including sanitary napkins, tampons, panty liners, menstrual cups, and vaginal creams, foams, ointments, jellies, powders, and sprays.

Amends Section 237-24.3 of Hawaii Revised Statutes by adding feminine hygiene products as a new category (12) of amounts not subject to general excise tax.

Addresses the disproportionate tax burden on women, noting that 288,348 women and girls ages 12-44 reside in Hawaii, with one in eight living below the federal poverty line.

Legislation findings state the general excise tax is regressive and unfairly penalizes women compared to untaxed luxury items available to men.

Effective date is July 1, 2022.