SB 297: Sales and Use Taxes; certain menstrual discharge collection devices; create an exemption

Georgia currently taxes most retail purchases through the state sales and use tax, though certain items like prescription-free insulin syringes and blood glucose strips are already exempt under O.C.G.A. § 48-8-3. This bill adds a new exemption to that same list for menstrual discharge collection devices. The bill defines these devices broadly as medical devices whose primary purpose is absorbing or capturing menstrual discharge, explicitly naming tampons, panty liners, menstrual cups, pads, and similar products designed for use during the menstrual cycle. Once enacted, sales of these items in Georgia would no longer be subject to the state sales and use tax. The bill does not list a separate effective date section, and it repeals any conflicting laws.

• Adds menstrual discharge collection devices to the list of items exempt from Georgia's state sales and use tax under O.C.G.A. § 48-8-3.
• Defines the exempted devices to include tampons, panty liners, menstrual cups, pads, and other similar products used during menstruation.
• Amends paragraph (50) of the existing tax exemption code section, which already exempts nonprescription insulin syringes and glucose test strips.
• Repeals any existing state laws that conflict with this new exemption.

Georgians who purchase menstrual products, retailers who sell them, and the Georgia Department of Revenue, which administers the state sales and use tax and would need to apply the new exemption at the point of sale.

If enacted, shoppers would pay less at checkout for tampons, pads, menstrual cups, and similar products because the state sales tax would no longer apply to them, while the state would collect somewhat less sales tax revenue from these purchases.

• Section 1 revises paragraph (50) of O.C.G.A. § 48-8-3 to add a new subparagraph (B) creating the tax exemption.
• The exemption covers medical devices whose primary purpose is absorbing or capturing menstrual discharge, with a non-exhaustive list of examples.
• Section 2 repeals any conflicting laws but does not specify a separate effective date.

1. 2025-02-28Senate Read and Referred (Senate)
2. 2025-02-27Senate Hopper (Senate)

• Randy Robertson (R, SD-29)Primary sponsor
• Shawn Still (R, SD-48)
• Jason Anavitarte (R, SD-31)
• Carden Summers (R, SD-13)

• sales tax
• menstrual products
• tax exemption
• women's health