---
title: SB 183. Sales and Use Taxes; certain baby products from taxation; exempt
collection: bills
id: 2025-2026/sb183
cite_as: SB 183, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb183
md_url: https://georgiacommons.org/bills/2025-2026/sb183.md
text_url: https://georgiacommons.org/bills/2025-2026/sb183/text
source_url: https://www.legis.ga.gov/legislation/70376
date: 2025-02-18
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/sb182.md
next: https://georgiacommons.org/bills/2025-2026/sb184.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 95
omitted_url: https://georgiacommons.org/bills/2025-2026/sb183.md?full=1
bill_number: SB 183
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2025-02-17
last_action: Senate Read and Referred
sponsors:
- Nabilah Islam Parkes
- Derek Mallow
- Jason Esteves
- Bo Hatchett
- Matt Brass
- Kim Jackson
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB183/2025
upstream_id: 1972999
summaries_model: claude-sonnet-5
topic_tags:
- sales tax exemption
- baby products
- diapers
- child safety seats
- cribs and strollers
---
# SB 183. Sales and Use Taxes; certain baby products from taxation; exempt
## Text
Senate Bill 183
By: Senators Islam Parkes of the 7th, Mallow of the 2nd, Esteves of the 35th, Hatchett of the
50th, Brass of the 6th and others
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to
exemptions from sales and use taxes, so as to exempt certain baby products from taxation;
to provide for a definition; to provide for related matters; to repeal conflicting laws; and for
other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from
sales and use taxes, is amended by striking "or" at the end of subparagraph (104)(B), by
striking the period and substituting in lieu thereof "; or" at the end of paragraph (105), and
by adding a new paragraph to read as follows:
"(106)(A) Sales of baby products.
(B) As used in this paragraph, the term 'baby products' means:
(i) Children's diapers;
(ii) Therapeutic or preventive creams and wipes marketed primarily for use on the
skin of children;
(iii) Child restraint devices or booster seats that meet the National Highway Traffic
Safety Administration standard for child restraint systems under 49 C.F.R.
Section 571.213;
(iv) Cribs intended to provide sleeping accommodations for children that comply
with the United States Consumer Product Safety Commission's standard for full-size
baby cribs under 16 C.F.R. Part 1219 or for non-full-size baby cribs under 16 C.F.R.
Part 1220; and
(v) Strollers intended to transport children from infancy to 36 months of age that
meet the United States Consumer Product Safety Commission's standard for carriages
and strollers under 16 C.F.R. Section 1227.2."
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 Senate bill would exempt diapers, certain baby skin creams and wipes, child car seats, cribs, and strollers from the state's sales and use tax.
### Plain-language summary
Under current Georgia law, most retail purchases are subject to the state sales and use tax, with specific exemptions listed in O.C.G.A. § 48-8-3. This bill adds a new exemption for a defined list of baby products, meaning shoppers would not pay sales tax on these items in Georgia.
The bill defines 'baby products' to include children's diapers, therapeutic or preventive creams and wipes marketed mainly for use on children's skin, child restraint devices or booster seats meeting federal safety standards, cribs meeting federal safety standards for full-size or non-full-size cribs, and strollers for children up to 36 months old that meet federal stroller safety standards. The bill also makes a minor technical fix to punctuation in the existing exemption list so the new exemption fits grammatically. It repeals any conflicting laws, a standard closing clause.
### What it does
- Adds a new sales and use tax exemption in O.C.G.A. § 48-8-3 covering a defined list of baby products.
- Defines 'baby products' to include children's diapers as tax-exempt items.
- Exempts therapeutic or preventive creams and wipes marketed primarily for use on children's skin.
- Exempts child restraint devices and booster seats that meet a specific federal safety standard (49 C.F.R. § 571.213).
- Exempts cribs that meet federal crib safety standards and strollers for children up to 36 months that meet federal stroller safety standards.
- Makes a technical punctuation change to the existing exemptions list so the new exemption reads correctly alongside current entries.
### Who it affects
Parents and caregivers who buy diapers, baby skin creams and wipes, car seats, cribs, or strollers in Georgia, as well as retailers who sell these items and would need to stop charging sales tax on them.
### Why it matters
Families buying diapers, car seats, cribs, and strollers would pay less at checkout since these items would no longer carry Georgia's sales tax. Retailers selling baby products would need to adjust how they calculate tax on qualifying items.
### Key provisions
- Section 1 amends O.C.G.A. § 48-8-3 by adding new paragraph (106), exempting sales of 'baby products' from sales and use tax.
- Paragraph (106)(B) defines 'baby products' with a specific list: diapers, certain creams and wipes, child restraint devices or booster seats, cribs, and strollers.
- Child restraint devices and booster seats must meet the National Highway Traffic Safety Administration standard under 49 C.F.R. § 571.213 to qualify.
- Cribs must meet United States Consumer Product Safety Commission standards under 16 C.F.R. Part 1219 (full-size) or Part 1220 (non-full-size).
- Strollers must be intended for children from infancy to 36 months and meet the Consumer Product Safety Commission's standard under 16 C.F.R. § 1227.2.
- Section 1 also makes a technical edit, replacing a period with '; or' at the end of paragraph (105) so the new exemption connects properly to the existing list.
- Section 2 repeals any conflicting laws, a standard closing provision.
## Status
- Status: Introduced (2025-02-17)
- Last action: Senate Read and Referred (2025-02-18)
- Sponsors: Nabilah Islam Parkes, Derek Mallow, Jason Esteves, Bo Hatchett, Matt Brass, Kim Jackson
- Official page: https://www.legis.ga.gov/legislation/70376
> The history, votes, and amendments (95 characters) are at https://georgiacommons.org/bills/2025-2026/sb183.md?full=1