---
title: HB 1144. Georgia Hygiene Essentials Tax-Free Period; enact
collection: bills
id: 2025-2026/hb1144
cite_as: HB 1144, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1144
md_url: https://georgiacommons.org/bills/2025-2026/hb1144.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1144/text
source_url: https://www.legis.ga.gov/legislation/72704
date: 2026-02-04
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1144.md?full=1
bill_number: HB 1144
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-02-02
last_action: House Second Readers
sponsors:
- Kim Schofield
- Carolyn Hugley
- Debbie Buckner
- Karen Mathiak
- Viola Davis
- Sandra Scott
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1144/2025
upstream_id: 2104403
summaries_model: claude-sonnet-5
topic_tags:
- sales tax exemption
- menstrual products
- period poverty
- state tax policy
- consumer costs
---
# HB 1144. Georgia Hygiene Essentials Tax-Free Period; enact
## Text
House Bill 1144
By: Representatives Schofield of the 63rd, Hugley of the 141st, Buckner of the 137th, Mathiak
of the 82nd, Davis of the 87th, 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 sales
and use taxes, so as to eliminate the state sales and use tax on menstrual hygiene products on
certain weekends; to provide for definitions; to provide for the state revenue commissioner
to designate such tax-free weekends; to provide for the Department of Revenue to publish
dates of such tax-free weekends; to exclude local sales and use taxes; to provide for
compliance by retailers; to provide for regulations, forms, and instructions; to provide for
public awareness campaigns; to provide for automatic repeal; to provide for related matters;
to provide for a short title; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
This Act shall be known and may be cited as the "Georgia Hygiene Essentials Tax-Free
Period."
SECTION 2.
Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use
taxes, is amended in Article 1, relating to state sales and use tax, by adding a new Code
section to read as follows:
"48-8-3.6.
(a) As used in this Code section, the term:
(1) 'Local sales and use tax' means any sales tax, use tax, or local sales and use tax which
is levied and imposed in an area consisting of less than the entire state, however
authorized, including, but not limited to, such taxes authorized by or pursuant to
constitutional amendment; by or pursuant to Section 25 of an Act approved March 10,
1965 (Ga. L. 1965, p. 2243), as amended, the 'Metropolitan Atlanta Rapid Transit
Authority Act of 1965'; or by or pursuant to Article 2, Article 2A, Part 1 or Part 2 of
Article 3, Article 4, or Article 5 of this chapter.
(2) 'Menstrual hygiene product' means disposable and reusable items used to manage,
absorb, or contain menstrual flow. Such term includes tampons, menstrual pads, sanitary
napkins, pantiliners, menstrual cups, menstrual discs, menstrual sponges, and period
underwear. Such term shall not include over-the-counter drugs or prescription
medications.
(3) 'Tax-free weekend' means a consecutive Saturday and Sunday, as designated by the
commissioner, during which the state sales and use tax shall not apply to the retail sale
of menstrual hygiene products.
(b) Beginning December 1, 2026, and annually thereafter, the commissioner shall
designate one weekend in each quarter of the subsequent year as a tax-free weekend, and
the department shall publish the dates of such tax-free weekends on its website.
(c) Retailers shall not be required to register in order to participate in the exemption
provided for in subsection (b) of this Code section; provided, however, that such retailers
shall comply with the accounting and reporting requirements issued in administrative
regulations promulgated by the department.
(d) The exemption provided for in this Code section shall not apply to any local sales and
use tax levied or imposed at any time.
(e) The commissioner shall promulgate administrative regulations as necessary, issue
forms and instructions, and take all actions necessary to implement and administer the
provisions of this Code section. The commissioner shall maximize consumer participation
by launching a public awareness campaign publicizing the tax-free weekends provided for
in this Code section.
(f) On or before July 1, 2028, and annually thereafter, the commissioner shall submit a
detailed written report to the chairpersons of the House Committee on Ways and Means
and the Senate Finance Committee on the impact of the provisions of this Code section.
Such report shall include the total sales of menstrual hygiene products during each tax-free
weekend, the estimated fiscal impact of the implementation of tax-free weekends, the
number of consumer transactions per tax-free weekend and annually, and a summary of the
effectiveness of public awareness campaigns.
(g) This Code section shall stand automatically repealed on December 31, 2031."
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
House Bill 1144 would create quarterly tax-free weekends in Georgia where the state sales tax does not apply to tampons, pads, and other menstrual hygiene products, starting in 2026 and running through 2031.
### Plain-language summary
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.
### What it does
- 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.
### Who it affects
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.
### Why it matters
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.
### Key provisions
- 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.
## Status
- Status: Introduced (2026-02-02)
- Last action: House Second Readers (2026-02-04)
- Sponsors: Kim Schofield, Carolyn Hugley, Debbie Buckner, Karen Mathiak, Viola Davis, Sandra Scott
- Official page: https://www.legis.ga.gov/legislation/72704
> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb1144.md?full=1