Case: Seibert v. New York State Department of Tax and Finance

151800/2016 | New York state trial court

Filed Date: March 3, 2016

Closed Date: 2016

Clearinghouse coding complete

Case Summary

On March 3, 2016, a group of five women residents of New York State, filed this class action lawsuit in New York State Court against the New York State Department of Taxation and Finance. Plaintiffs claimed that the State's "Tampon Tax," which imposed a tax on the purchase of tampons and sanitary pads, violated the Equal Protection Clause of the Fourteenth Amendment to the U.S. Constitution, Article One of the New York Constitution, and New York tax law. Specifically, Plaintiffs alleged that th…

On March 3, 2016, a group of five women residents of New York State, filed this class action lawsuit in New York State Court against the New York State Department of Taxation and Finance. Plaintiffs claimed that the State's "Tampon Tax," which imposed a tax on the purchase of tampons and sanitary pads, violated the Equal Protection Clause of the Fourteenth Amendment to the U.S. Constitution, Article One of the New York Constitution, and New York tax law. Specifically, Plaintiffs alleged that the State discriminated against women by singling out tampons and sanitary pads for taxation, while exempting from all other medical products from tax, including those used exclusively by men, such as Rogaine or men's deodorant. Represented by private counsel, plaintiffs sought declaratory and injunctive relief and damages.

Shortly after plaintiffs filed their Complaint, the New York legislature passed legislation to end the tax. It was signed by Governor Cuomo in July of 2016. The new law fully repealed state taxes on tampons and sanitary pads.

The law mooted plaintiffs' claims for injunctive relief, and it appears they did not continue to pursue their claim for damages. The case has been closed since July of 2016.

Summary Authors

Lauren Latterell Powell (2/3/2018)

People


Attorney for Plaintiff

Brinckerhoff, Matthew D. (New York)

Maazel, Ilann M. (New York)

Salzman, Zoe Antonia (New York)

show all people

Documents in the Clearinghouse

Document

151800/2016

Complaint

Seibert v. The New York State Department of Taxation and Finance

March 3, 2016

March 3, 2016

Complaint

Resources

Docket

Last updated Aug. 30, 2023, 1:47 p.m.

Docket sheet not available via the Clearinghouse.

Case Details

State / Territory: New York

Case Type(s):

Public Accommodations/Contracting

Key Dates

Filing Date: March 3, 2016

Closing Date: 2016

Case Ongoing: No

Plaintiffs

Plaintiff Description:

Five women residents of New York affected by the state's "tampon tax."

Plaintiff Type(s):

Private Plaintiff

Attorney Organizations:

Emery Celli Brinckerhoff & Abady LLP

Public Interest Lawyer: Yes

Filed Pro Se: No

Class Action Sought: Yes

Class Action Outcome: Mooted before ruling

Defendants

New York State Department of Taxation and Finance, State

Defendant Type(s):

Jurisdiction-wide

Case Details

Causes of Action:

42 U.S.C. § 1983

State law

Constitutional Clause(s):

Equal Protection

Available Documents:

Complaint (any)

Outcome

Prevailing Party: Plaintiff

Source of Relief:

Unknown

Issues

Discrimination Area:

Disparate Treatment

Discrimination Basis:

Sex discrimination

Affected Sex/Gender(s):

Female