Senate · Introduced · 2025-2026 Regular Session

SB183: SB183 Sales and Use Taxes; certain baby products from taxation; exempt

Last action February 18, 2025 · Senate Read and Referred

A Georgia Senate bill would exempt baby products such as diapers, cribs, strollers, and car seats from the state's sales and use tax, adding them to the list of tax-exempt items under Georgia law.

In plain language

Georgia currently charges sales tax on most retail purchases, including items like diapers and cribs, unless a specific exemption applies. This bill would amend the state's sales and use tax exemption law (O.C.G.A. § 48-8-3) to add a new exemption for baby products. The bill defines baby products to include children's diapers, therapeutic or preventive creams and wipes marketed for children's skin, child restraint devices or booster seats that meet federal safety standards, cribs meeting federal safety standards, and strollers designed for children up to 36 months old that meet federal safety standards. The bill makes technical changes to the existing exemption list to fit the new category in, and it repeals any conflicting laws. No specific effective date is stated beyond the standard process of enactment.

What the bill does

Adds a new sales and use tax exemption for baby products to Georgia's tax exemption code (O.C.G.A. § 48-8-3).
Defines baby products to include children's diapers, and skin creams and wipes marketed mainly for children.
Includes child restraint devices and booster seats that meet federal highway safety standards under the exemption.
Includes cribs that meet federal consumer safety standards for full-size or non-full-size baby cribs.
Includes strollers for children up to 36 months old that meet federal consumer safety standards.
Makes minor wording changes to existing exemption paragraphs so the new baby products exemption fits into the list.

Who it affects

Parents and caregivers who buy diapers, cribs, strollers, or car seats in Georgia, retailers who sell these products and collect sales tax, and the state government, which would collect less sales tax revenue on these specific items.

Why it matters

If enacted, Georgia families buying diapers, cribs, strollers, and child car seats would no longer pay state sales tax on those purchases, lowering the out-of-pocket cost of essential baby gear while reducing the sales tax revenue the state collects on these items.

Key provisions

Section 1 amends O.C.G.A. § 48-8-3 by adding new paragraph (106), which exempts sales of baby products from sales and use tax.
Section 1 defines baby products in five categories: diapers, therapeutic/preventive skin creams and wipes for children, safety-standard-compliant child restraints or booster seats, safety-standard-compliant cribs, and safety-standard-compliant strollers for children up to 36 months.
Section 1 references specific federal safety standards, including 49 C.F.R. Section 571.213 for child restraints and 16 C.F.R. Parts 1219, 1220, and 1227.2 for cribs and strollers.
Section 1 also makes small punctuation and wording edits to existing paragraphs (104) and (105) to incorporate the new exemption into the list.
Section 2 repeals any existing laws that conflict with this Act.

From the bill

“(A) Sales of baby products.”
The core operative language creating the new sales tax exemption.

Status timeline

2025-02-18Senate Read and Referred (Senate)
2025-02-17Senate Hopper (Senate)

Topics

sales tax exemption
baby products
diapers
child safety products
state tax law