HB 1144: Georgia Hygiene Essentials Tax-Free Period; enact

Georgia currently charges state sales tax on menstrual hygiene products like tampons, pads, and menstrual cups. This bill, called the 'Georgia Hygiene Essentials Tax-Free Period,' would add a new section to Georgia's tax code creating four tax-free weekends per year, one each quarter, during which the state sales and use tax would not apply to these products. Starting December 1, 2026, the state revenue commissioner would designate one weekend per quarter for the following year as tax-free, and the Department of Revenue would publish those dates online. Local sales taxes would still apply even during these weekends. Retailers would not need to register to participate but would have to follow accounting rules set by the department. The commissioner must also run a public awareness campaign and submit annual reports to legislative committees starting in 2028 on sales, fiscal impact, and effectiveness. The whole provision would automatically expire on December 31, 2031.

• Adds a new section to Georgia's tax code exempting menstrual hygiene products from the state sales and use tax during four designated weekends each year.
• Directs the state revenue commissioner to pick one tax-free weekend per quarter starting with the 2027 calendar year, announced beginning December 1, 2026.
• Requires the Department of Revenue to publish the tax-free weekend dates on its website and run a public awareness campaign to boost consumer participation.
• Excludes local sales and use taxes from the exemption, so shoppers would still pay any city or county sales tax on these items.
• Requires retailers to follow accounting and reporting rules set by the department but does not require them to register for the exemption.
• Sets the whole tax exemption to automatically expire on December 31, 2031, unless the legislature acts again.

Consumers who buy tampons, pads, menstrual cups, period underwear, and similar products; retailers selling these items, who must follow new accounting rules; and the Department of Revenue and its commissioner, who must set the tax-free weekend dates, issue regulations, run public awareness campaigns, and report annually to two legislative committees.

Shoppers would pay less on menstrual hygiene products during four weekends each year, though only the state portion of sales tax is waived, meaning local taxes would still apply. Retailers and the Department of Revenue would take on new administrative and reporting duties tied to the program.

• Section 1 names the bill the 'Georgia Hygiene Essentials Tax-Free Period.'
• Section 2 adds new Code Section 48-8-3.6, defining 'menstrual hygiene product' broadly to include tampons, pads, cups, discs, sponges, and period underwear, but excluding over-the-counter or prescription drugs.
• Subsection (b) requires the commissioner to designate one tax-free weekend per quarter each year, starting with announcements on December 1, 2026.
• Subsection (c) says retailers need not register to participate but must follow the department's accounting and reporting regulations.
• Subsection (d) excludes local sales and use taxes from the exemption at all times.
• Subsection (e) requires the commissioner to issue regulations, forms, and instructions and to run a public awareness campaign.
• Subsection (f) requires an annual report starting July 1, 2028, to the House Ways and Means and Senate Finance Committees on sales figures, fiscal impact, and program effectiveness.
• Subsection (g) automatically repeals the entire Code section on December 31, 2031.

1. 2026-02-04House Second Readers (House)
2. 2026-02-03House First Readers (House)
3. 2026-02-02House Hopper (House)

• Kim Schofield (D, HD-063)Primary sponsor
• Carolyn Hugley (D, HD-141)
• Debbie Buckner (D, HD-137)
• Karen Mathiak (R, HD-082)
• Viola Davis (D, HD-087)
• Sandra Scott (D, HD-076)

• sales tax exemption
• menstrual products
• period poverty
• state tax policy
• consumer costs