--- title: HB 499. Sales and use tax; menstrual discharge collection devices; create an exemption collection: bills id: 2025-2026/hb499 cite_as: HB 499, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb499 md_url: https://georgiacommons.org/bills/2025-2026/hb499.md text_url: https://georgiacommons.org/bills/2025-2026/hb499/text source_url: https://www.legis.ga.gov/legislation/70423 date: 2025-02-20 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. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb498.md next: https://georgiacommons.org/bills/2025-2026/hb500.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 129 omitted_url: https://georgiacommons.org/bills/2025-2026/hb499.md?full=1 bill_number: HB 499 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2025-02-18 last_action: House Second Readers sponsors: - Debbie Buckner - Kim Schofield - Anne Westbrook - Rhonda Burnough - Karen Bennett - Carolyn Hugley text_version: Introduced has_text: true legiscan_url: https://legiscan.com/GA/bill/HB499/2025 upstream_id: 1974312 summaries_model: claude-sonnet-5 topic_tags: - sales tax exemption - menstrual products - women's health - consumer costs --- # HB 499. Sales and use tax; menstrual discharge collection devices; create an exemption ## Text House Bill 499 By: Representatives Buckner of the 137th, Schofield of the 63rd, Westbrook of the 163rd, 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 sales and use taxes, so as to create an exemption from sales and use tax for menstrual discharge collection devices as defined in the Streamlined Sales and Use Tax Agreement; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, is amended by revising paragraph (50) of Code Section 48-8-3, relating to exemptions from state sales and use taxes, as follows: "(50)(A) Sales of insulin syringes and blood glucose level measuring strips dispensed without a prescription. (B) The sale or use of menstrual discharge collection devices, as such term is defined in the Streamlined Sales and Use Tax Agreement as of May 16, 2024;" SECTION 2. 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. A Georgia House bill would exempt menstrual discharge collection devices, such as tampons and menstrual cups, from the state's sales and use tax. ### Plain-language summary 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. ### What it does - 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. ### Who it affects 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. ### Why it matters 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. ### Key provisions - 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. ## Status - Status: Introduced (2025-02-18) - Last action: House Second Readers (2025-02-20) - Sponsors: Debbie Buckner, Kim Schofield, Anne Westbrook, Rhonda Burnough, Karen Bennett, Carolyn Hugley - Official page: https://www.legis.ga.gov/legislation/70423 > The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb499.md?full=1