China will soon start collecting a value-added tax on contraceptive drugs and products for the first time in over three decades, a move aligned with Beijing’s effort to get families to have more children after decades of limiting most to one child. “Contraceptive drugs and products” will not be tax-exempt as of Jan. 1, according to the country's newest value-added tax law. Products such as condoms will be subject to the usual 13% value-added tax imposed on most products.