HB 499: Sales and use tax; menstrual discharge collection devices; create an exemption

Georgia currently charges sales and use tax on menstrual discharge collection devices like tampons, pads, and menstrual cups, similar to most other retail goods. This bill would add these products to the list of items exempt from that tax under the state's sales and use tax law (O.C.G.A. § 48-8-3). The bill amends an existing exemption paragraph that already covers insulin syringes and blood glucose test strips sold without a prescription, adding a new subsection covering menstrual discharge collection devices. It relies on the definition of that term found in the Streamlined Sales and Use Tax Agreement, a multistate agreement on how sales taxes are defined and applied, as that definition existed on May 16, 2024. The bill repeals any conflicting laws but does not specify a separate effective date in the text provided.

• Adds menstrual discharge collection devices to the list of goods exempt from Georgia's state sales and use tax under O.C.G.A. § 48-8-3.
• Defines the exempted products by pointing to the definition used in the Streamlined Sales and Use Tax Agreement as of May 16, 2024.
• Places the new exemption alongside the existing tax exemption for non-prescription insulin syringes and blood glucose test strips.
• Repeals any existing state laws that conflict with this new exemption.

Georgia consumers who purchase menstrual discharge collection devices such as tampons, pads, and menstrual cups; retailers who sell these products and collect sales tax on them; and the Georgia Department of Revenue, which administers sales and use tax exemptions.

If enacted, shoppers in Georgia would no longer pay state sales tax when buying menstrual discharge collection devices, lowering the out-of-pocket cost of these recurring purchases. Retailers would need to update how they calculate and collect tax on these items at checkout.

• Section 1 revises paragraph (50) of O.C.G.A. § 48-8-3 to add a new subsection (B) exempting menstrual discharge collection devices from sales and use tax.
• The exemption uses the definition of 'menstrual discharge collection devices' found in the Streamlined Sales and Use Tax Agreement as of May 16, 2024.
• Section 2 repeals any laws or 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
• women's health
• consumer costs