SB297: SB297 Sales and Use Taxes; certain menstrual discharge collection devices; create an exemption

Under current Georgia law (O.C.G.A. § 48-8-3), certain items like insulin syringes and blood glucose test strips sold without a prescription are exempt from state sales and use tax. This bill adds a new exemption for menstrual discharge collection devices, defined as medical devices whose main purpose is absorbing or capturing menstrual discharge. The bill specifically lists tampons, panty liners, menstrual cups, and pads as examples covered by the exemption, along with any other similar products designed for use with the menstrual cycle. The change is made by rewriting paragraph (50) of the tax exemption code section. The bill does not state a specific effective date beyond the standard process of repealing conflicting laws.

• Adds menstrual discharge collection devices to the list of items exempt from Georgia's state sales and use tax under O.C.G.A. § 48-8-3.
• Defines menstrual discharge collection devices as medical devices whose primary purpose is absorbing or capturing menstrual discharge.
• Names tampons, panty liners, menstrual cups, and pads as examples covered by the new tax exemption.
• Extends the exemption to other similar tangible personal property designed for use with the human menstrual cycle, beyond the named examples.
• Repeals any existing state laws that conflict with this new exemption.

Consumers who purchase menstrual products in Georgia, retailers who sell tampons, pads, menstrual cups, and similar items, and the Georgia Department of Revenue, which administers state sales and use tax collection and exemptions.

If enacted, shoppers in Georgia would no longer pay state sales tax when buying tampons, pads, menstrual cups, panty liners, and similar products, lowering the out-of-pocket cost of these items at the register for anyone who buys them.

• Section 1 rewrites paragraph (50) of O.C.G.A. § 48-8-3 to add subparagraph (B), creating the new sales and use tax exemption for menstrual discharge collection devices.
• The exemption's definition covers products whose primary purpose is absorbing or capturing menstrual discharge, not limited to the specific examples listed.
• Named examples in the bill text include tampons, panty liners, menstrual cups, and pads.
• Section 2 repeals any state laws or parts of laws that conflict with this Act.

1. 2025-02-28Senate Read and Referred (Senate)
2. 2025-02-27Senate Hopper (Senate)

• Randy Robertson (R, SD-029)Primary sponsor
• Shawn Still (R, SD-048)
• Jason Anavitarte (R, SD-031)
• Carden Summers (R, SD-013)

• sales tax exemption
• menstrual products
• tampon tax
• Georgia tax law