Colo. Code Regs. 39-26-717-2
Current through Register Vol. 47, No. 11, June 10, 2024
Rule 39-26-717-2 - Period Products(1)General Rule. Beginning January 1, 2023, sales of period products are exempt from sales and use taxes. Section 39-26-717(1) (b.5), C.R.S., defines "period products" as "consumer products used to manage menstruation." A product manages menstruation if its primary purpose is to absorb or contain menstrual flow. (a)Examples of Qualifying Products. Period products include, but are not limited to, tampons, menstrual pads and sanitary napkins, pantiliners, menstrual sponges, menstrual cups, menstrual discs, 2-in-1 incontinence and period pads, and menstrual underwear designed to hold menstrual flow.(b)Examples of Non-Qualifying Products. Period products do not include products that have the primary purpose of providing pain relief; digital or electronic products used for tracking menstruation or ovulation; home products such as sheets, bed liners, or mattress covers; general grooming products; or general hygiene products such as soap, body wash, cleaning solution, shampoo or conditioner, toothpaste, mouthwash, deodorant or antiperspirant, lotion, and sun tan lotions.46 CR 08, April 25, 2023, effective 5/15/2023Basis and Purpose. The bases for this rule are sections 39-21-112(1) and 39-26-717, C.R.S. The purpose of this rule is to provide examples and guidance regarding the sales and use tax exemption for period products.