SESSION OF 2024
SUPPLEMENTAL NOTE ON SENATE BILL NO. 435
As Recommended by Senate Committee on
Assessment and Taxation

Brief*
SB 435 would provide a sales tax exemption for all sales
of period products, diapers, and incontinence products,
including disposable and reusable options.
The bill would define:
● “Diapers,” as absorbent garments worn by infants
or toddlers who are not toilet trained or by
individuals who are incapable of controlling their
bladder or bowel movements;
● “Incontinence products,” as products designed
specifically for hygiene matters including but not
limited to adult diapers; and
● “Period products,“ or “menstrual products,” as
tampons, panty liners, menstrual cups, sanitary
napkins, and other similar tangible personal
property designed for period hygiene in connection
with the human menstrual cycle.
Background
The bill was introduced by the Senate Committee on
Federal and State Affairs at the request of Senator Faust-
Goudeau.

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*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by Senator Faust-Goudeau, representatives of
Gender Equity and Unite for Reproductive and Gender
Equity, and a private citizen. The proponents generally stated
the bill would provide a benefit to many Kansans by removing
the state sales tax on these types of products.
Written-only proponent testimony was provided by
representatives of the Consumer Healthcare Products
Association, Equity Period, Flow Forward Foundation, Half
Moon Foundation, Honor Moon Foundation, Kansas Coalition
Against Sexual and Domestic Violence, Loud Light Civic
Action, Period., Period Law, and Planned Parenthood Great
Plains Votes, and four private citizens.
Neutral testimony was provided by a representative of
the League of Kansas Municipalities. The testimony generally
stated the bill would reduce local sales tax and asked for local
control over the exemption.
Fiscal Information
According to the fiscal note prepared by the Division of
Budget on the bill, the Department of Revenue indicates
enactment of the bill would decrease state revenue by $8.7
million in FY 2025 and $9.5 million each year for FY 2026,
2027, 2028, and 2029. Of those amounts, $7.2 million in FY
2025 and $7.8 million in all future years would be from the
SGF and the balance would be from the State Highway Fund.
The fiscal effect associated with the bill is partially
reflected in The FY 2025 Governor’s Budget Report, which
includes a sales tax exemption for children’s diapers and
feminine hygiene products.
The Kansas Association of Counties and the League of
Kansas Municipalities indicate the bill would provide a net
reduction to local sales tax collections that are used in part to
finance local governments.
Taxation; sales tax; exemptions; diapers; incontinence products; period products;
menstrual products

2- 435


Statutes affected:
As introduced: 79-3606