# Louisville judge hears arguments in challenge to sales tax on period products **Published:** 2026-07-16T05:45:24.000Z **Source:** [Kentucky Lantern](https://kentuckylantern.com/2026/07/16/louisville-judge-hears-arguments-in-challenge-to-sales-tax-on-period-products/) **Republished from:** [Kentucky Lantern](https://kentuckylantern.com/2026/07/16/louisville-judge-hears-arguments-in-challenge-to-sales-tax-on-period-products/) (CC BY-NC-ND 4.0) **Canonical:** https://kentuckylantern.com/2026/07/16/louisville-judge-hears-arguments-in-challenge-to-sales-tax-on-period-products/ By Sarah Ladd, [Kentucky Lantern](https://kentuckylantern.com) · July 16, 2026 LOUISVILLE — Jefferson Circuit Court Judge Melissa Logan Bellows heard oral arguments Wednesday in a case challenging the constitutionality of Kentucky’s sales tax on period products. This comes months after two women, Alex Baldon and Skylar Davis, sued the state over the 6% sales tax on menstrual products like tampons and pads, saying it was “arbitrary and irrational” as well as unconstitutional. Kentucky is one of [18 states that still tax period products](https://www.periodlaw.org/), according to [Period Law](https://www.periodlaw.org/). Proponents for ending the tax argue that there is no comparable male product that is taxed, and therefore the tax is based on sex. Bellows will need to rule on Kentucky’s motion to dismiss the case. Lucas Roberts, representing the state through the Office of Legal Services for Revenue, argued not against the merits of the case, instead saying the women had not exhausted their administrative recourses. They should, he said, first lodge complaints through the Department of Revenue and Board of Taxes. “They came to the wrong place,” said Roberts. [Kentucky women sue to end ‘arbitrary, irrational’ sales tax on tampons, period products](https://kentuckylantern.com/2026/03/23/kentucky-women-sue-to-end-arbitrary-irrational-sales-tax-on-tampons-period-products/) Jamie Szal, who represents Bandon and Davis, said this option would not be appropriate since neither can consider the constitutionality of a tax and because the women are not seeking refunds. Additionally, she argued, because retailers are the legal taxpayers who simply offset that expense to consumers, the women lack recourse to bring a complaint. “Our case is not about skipping an administrative step,” said Szal. Her clients are “Kentucky women that raise a constitutional discrimination claim under the 14th Amendment and under the Kentucky Constitution.” Szal said the women’s ongoing monthly expenses are “more than enough” proof of injuries to her clients. “Every month, as our complaint alleges, Ms. Davis and Ms. Baldon pay Kentucky sales tax on unavoidable medical necessities, menstrual collection devices, menstrual hygiene products,” she said. “And the question is whether you will allow these women the opportunity to share the reasons that they are injured by this monthly tax expense.” Baldon has polycystic ovary syndrome, [the Lantern previously reported](https://kentuckylantern.com/2026/03/23/kentucky-women-sue-to-end-arbitrary-irrational-sales-tax-on-tampons-period-products/), and  managing her periods can cost as much as $50 in a month. Her condition causes her to have heavy periods, which require more expensive, higher-capacity products. Davis has premenstrual dysphoric disorder ([PMDD](https://www.hopkinsmedicine.org/health/conditions-and-diseases/premenstrual-dysphoric-disorder-pmdd)), a chronic condition that gives her migraines and “mental health shifts” the week before her period. For years, lawmakers in Frankfort have tried unsuccessfully to make period products tax exempt. For the last few years, with the exception of 2026, Rep. Lisa Willner, D-Louisville, filed the legislation. Willner and [Rep. Samara Heavrin](https://legislature.ky.gov/Legislators/Pages/Legislator-Profile.aspx?DistrictNumber=18), R-Leitchfield, [tried unsuccessfully](https://apps.legislature.ky.gov/record/23rs/hb142.html) in 2023 to make the products tax exempt. This year, Willner, Kentucky House Majority Whip Jason Nemes and Rep. George Brown Jr., D-Lexington, proposed schools provide free menstrual products if they have children in grades 6 through 12 — children around ages 11 to 18. Most children get their first period between the ages of 10-16, according to the [Mayo Clinic](https://mcpress.mayoclinic.org/parenting/signs-your-child-is-about-to-start-their-first-period/). The price of period products varies based on brand, absorbency and other factors. [Tampons](https://www.walgreens.com/store/c/tampons/ID=361327-tier3) and [pads](https://www.target.com/p/always-ultra-thin-pads-with-wings-size-1-regular-unscented-126ct/-/A-94371587?sid=&ref=tgt_adv_xsp&AFID=google_pla_df&fndsrc=tmnv&DFA=71700000123988624&CPNG=PLA_DVM%2Ba06Do000000W8R2IAK-P%26G_Fem_Google+Search_Standard+Shopping_2026-1781604&adgroup=PLA_P%26G_Fem&LID=700000001393753pgs&network=g&device=c&location=9014227&gclsrc=aw.ds&gad_source=1&gad_campaignid=23473248949&gbraid=0AAAAAD-5dfbG2IXKtCitJxIf2XAjEZwQn&gclid=CjwKCAjw687NBhB4EiwAQ645dvkntNrSnIqgr0UK1-mK-hg5dBixGPIGTuztBsQ6imp6U5JEmptODBoCNXwQAvD_BwE) can range from around $8 for a box of 30 to $16 and higher. [Period panties](https://period.co/?gad_source=1&gad_campaignid=14941637416&gbraid=0AAAAABxviO_n_2QUzXVRge1r17434xwCR&gclid=CjwKCAjw687NBhB4EiwAQ645dq8nZAaPCjey7BPPkzYtIgSRC6afGbQ3yM-6Rh1EoQAcgvhingDRLRoCQIEQAvD_BwE)can cost from $10-$20. Diva cups [can cost $60](https://shopdiva.com/products/disc-and-cup-bundle?bvstate=pg%3A7%2Fct%3Ar&srsltid=AfmBOooAkN2SfE3dUt471DhvhWBngQT7PAccdXEYrW2d0c_sb1t0qtoWDnY). Period Law reports that the average cost of a box of 36-40 brand-name tampons ranges between $8 to $11.50, or between 23 cents and 35 cents per tampon, an increase of 36% over the last half decade. Organic products cost more. On average, a woman will use more than 16,000 tampons or pads over the course of her life and pay approximately $3,680 to $5,600 in sales tax over time, according to Period Law. [GET THE MORNING HEADLINES. SUBSCRIBE](https://kentuckylantern.com/subscribe) ## Sources - [Kentucky Lantern](https://kentuckylantern.com/2026/07/16/louisville-judge-hears-arguments-in-challenge-to-sales-tax-on-period-products/)