Kansas House Bill HB2073

Kansas 2025-2026 Regular Session

• Introduced: 1/23/25
• Refer: 1/23/25
• Refer: 3/16/26

Caption

Providing a sales tax exemption for feminine hygiene products and diapers.

Summary

HB 2073 amends Kansas sales tax law to add a new exemption for feminine hygiene products and diapers, including children’s and adult diapers. The bill defines those terms and places them into K.S.A. 79-3606, the state’s list of sales tax exemptions, alongside the many existing exemptions for food, medicine, nonprofit purchases, and certain business and construction activities. In practical terms, the measure would make purchases of items such as tampons, menstrual cups, sanitary napkins, panty liners, and diapers tax-free in Kansas. The bill does not create a new tax credit or rebate program; instead, it directly removes state sales tax from qualifying retail sales by amending the exemption statute and repealing the prior version of that section.

Impact

The bill would reduce state sales tax collections on qualifying purchases of feminine hygiene products and diapers and would require retailers and the Department of Revenue to apply the exemption under the amended version of K.S.A. 79-3606. It would affect consumers who purchase these products statewide, particularly families with young children, caregivers of adults needing incontinence products, and individuals who buy menstrual hygiene items. Because the bill amends an existing exemption statute and repeals the prior version, it would become part of Kansas’s broader sales tax exemption framework without altering the many other exemptions already listed in the section.

Sentiment

The available context suggests generally favorable sentiment, as the bill’s caption and text reflect a consumer-relief measure focused on everyday necessities. The bill is sponsored by a large bipartisan-looking group of House members, which may indicate broad interest in the policy. No committee transcript or vote record is provided, so there is no direct evidence of opposition or support beyond the bill’s introduction and framing.

Contention

The main policy issue is whether Kansas should exempt these products from sales tax, which affects state revenue but lowers the cost of essential personal-care items. Supporters are likely to emphasize affordability, hygiene, and fairness because these products are recurring necessities rather than discretionary goods. Any opposition would likely center on revenue loss, the scope of the exemption, and whether the state should extend tax relief to these items through the sales tax code rather than through a more targeted assistance program.