Anyone who has taken 12th grade economics knows that there is a difference between wants and needs. Wants are luxury items whereas needs are necessary tangible items. Necessities such as food and medicine are largely exempt from sales tax. But until recently, this dispensation had not been extended to feminine products. That is until Vermont passed legislation making feminine products exempt from sales tax. And with that passage one has to question what other products are considered a “necessity” that have not been slated by upcoming legislation to be exempt from sales tax.

Breathing masks, clean room apparel & equipment, ear & hearing protectors, face shields, hardhats, helmets, protective gloves, safety belts, and safety googles are all taxable yet one can argue that they are all necessities especially when weighed against other pieces of clothing such as ear muffs & formal wear that are exempt. Medical alert bracelets can arguably save a life of someone and yet they are not exempt but wigs designed for people who suffer hair loss due to medical problems is exempt as it is considered a necessity. 

What are your thoughts on this list of exemptions? Comment below.

Here is the page for items in Vermont that are taxable and not taxable. https://tax.vermont.gov/exempt-items