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

25 LC 50 1094 House Bill 499 By: Representatives Buckner of the 137 th, Schofield of the 63 rd, Westbrook of the 163 rd, Burnough of the 77th, Bennett of the 94th, and others A BILL TO BE ENTITLED AN ACT To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales1 and use taxes, so as to create an exemption from sales and use tax for menstrual discharge2 collection devices as defined in the Streamlined Sales and Use Tax Agreement; to provide3 for related matters; to repeal conflicting laws; and for other purposes.4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 SECTION 1.6 Chapter 8 of Title 48 of the Official Code of Georgia Annotated , relating to sales and use7 taxes, is amended by revising paragraph (50) of Code Section 48-8-3, relating to exemptions8 from state sales and use taxes, as follows:9 "(50)(A) Sales of insulin syringes and blood glucose level measuring strips dispensed10 without a prescription.11 (B) The sale or use of menstrual discharge collection devices, as such term is defined12 in the Streamlined Sales and Use Tax Agreement as of May 16, 2024;"13 SECTION 2.14 All laws and parts of laws in conflict with this Act are repealed.15 H. B. 499 - 1 -