HB499: HB499 Sales and use tax; menstrual discharge collection devices; create an exemption

Georgia currently charges sales and use tax on most retail purchases, including menstrual products, unless a specific exemption applies. This bill would add menstrual discharge collection devices to the list of items exempt from that tax under O.C.G.A. § 48-8-3. The bill rewrites paragraph (50) of that section, which already exempts insulin syringes and blood glucose test strips sold without a prescription, to also cover menstrual discharge collection devices. It defines those devices by pointing to the definition used in the Streamlined Sales and Use Tax Agreement, a multistate tax coordination agreement, as that definition stood on May 16, 2024. The bill repeals any conflicting laws but does not state a separate effective date in the text provided.

• Adds menstrual discharge collection devices to the list of items exempt from Georgia's sales and use tax under O.C.G.A. § 48-8-3.
• Defines the exempt devices by referencing the definition used in the Streamlined Sales and Use Tax Agreement as of May 16, 2024.
• Rewrites paragraph (50) of the exemption statute, keeping the existing exemption for insulin syringes and glucose test strips sold without a prescription alongside the new one.
• Repeals any other Georgia laws that conflict with this new exemption.

People who buy menstrual products in Georgia, retailers who sell them and must apply the tax exemption at checkout, and the Georgia Department of Revenue, which administers sales and use tax collection and exemptions.

If enacted, shoppers would no longer pay state sales tax when buying tampons, menstrual cups, and similar products, lowering the out-of-pocket cost of these items at the register for Georgia consumers who purchase them regularly.

• Section 1 amends Code Section 48-8-3, paragraph (50), adding a new subparagraph (B) exempting menstrual discharge collection devices from sales and use tax.
• The exemption's definition of covered devices is tied to the Streamlined Sales and Use Tax Agreement's definition as it existed on May 16, 2024.
• Section 2 repeals all laws and parts of laws that conflict with the new exemption.

1. 2025-02-20House Second Readers (House)
2. 2025-02-19House First Readers (House)
3. 2025-02-18House Hopper (House)

• Debbie Buckner (D, HD-137)Primary sponsor
• Kim Schofield (D, HD-063)
• Anne Westbrook (D, HD-163)
• Rhonda Burnough (D, HD-077)
• Karen Bennett (D, HD-094)
• Carolyn Hugley (D, HD-141)

• sales tax exemption
• menstrual products
• tax policy
• consumer costs