--- title: SB 297. Sales and Use Taxes; certain menstrual discharge collection devices; create an exemption collection: bills id: 2025-2026/sb297 cite_as: SB 297, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/sb297 md_url: https://georgiacommons.org/bills/2025-2026/sb297.md text_url: https://georgiacommons.org/bills/2025-2026/sb297/text source_url: https://www.legis.ga.gov/legislation/70935 date: 2025-02-28 status: introduced corpus_version: bills-2026-09-12 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/sb296.md next: https://georgiacommons.org/bills/2025-2026/sb298.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 95 omitted_url: https://georgiacommons.org/bills/2025-2026/sb297.md?full=1 bill_number: SB 297 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: Senate bill_type: bill status_date: 2025-02-27 last_action: Senate Read and Referred sponsors: - Randy Robertson - Shawn Still - Jason Anavitarte - Carden Summers text_version: Introduced has_text: true legiscan_url: https://legiscan.com/GA/bill/SB297/2025 upstream_id: 1987881 summaries_model: claude-sonnet-5 topic_tags: - sales tax exemption - menstrual products - tampon tax - Georgia tax law --- # SB 297. Sales and Use Taxes; certain menstrual discharge collection devices; create an exemption ## Text Senate Bill 297 By: Senators Robertson of the 29th, Still of the 48th, Anavitarte of the 31st and Summers of the 13th 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 certain menstrual discharge collection devices; 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, which refers to medical devices with the primary purpose of absorbing or capturing menstrual discharge. Such devices shall include, but shall not be limited to, tampons, panty liners, menstrual cups, pads, and other similar tangible personal property designed for use in connection with the human menstrual cycle;" 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 tampons, pads, menstrual cups, panty liners, and similar menstrual products from the state's sales and use tax. ### Plain-language summary Under current Georgia law (O.C.G.A. § 48-8-3), certain items like insulin syringes and blood glucose test strips sold without a prescription are exempt from state sales and use tax. This bill adds a new exemption for menstrual discharge collection devices, defined as medical devices whose main purpose is absorbing or capturing menstrual discharge. The bill specifically lists tampons, panty liners, menstrual cups, and pads as examples covered by the exemption, along with any other similar products designed for use with the menstrual cycle. The change is made by rewriting paragraph (50) of the tax exemption code section. The bill does not state a specific effective date beyond the standard process of repealing conflicting laws. ### What it does - 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 menstrual discharge collection devices as medical devices whose primary purpose is absorbing or capturing menstrual discharge. - Names tampons, panty liners, menstrual cups, and pads as examples covered by the new tax exemption. - Extends the exemption to other similar tangible personal property designed for use with the human menstrual cycle, beyond the named examples. - Repeals any existing state laws that conflict with this new exemption. ### Who it affects Consumers who purchase menstrual products in Georgia, retailers who sell tampons, pads, menstrual cups, and similar items, and the Georgia Department of Revenue, which administers state sales and use tax collection and exemptions. ### Why it matters If enacted, shoppers in Georgia would no longer pay state sales tax when buying tampons, pads, menstrual cups, panty liners, and similar products, lowering the out-of-pocket cost of these items at the register for anyone who buys them. ### Key provisions - Section 1 rewrites paragraph (50) of O.C.G.A. § 48-8-3 to add subparagraph (B), creating the new sales and use tax exemption for menstrual discharge collection devices. - The exemption's definition covers products whose primary purpose is absorbing or capturing menstrual discharge, not limited to the specific examples listed. - Named examples in the bill text include tampons, panty liners, menstrual cups, and pads. - Section 2 repeals any state laws or parts of laws that conflict with this Act. ## Status - Status: Introduced (2025-02-27) - Last action: Senate Read and Referred (2025-02-28) - Sponsors: Randy Robertson, Shawn Still, Jason Anavitarte, Carden Summers - Official page: https://www.legis.ga.gov/legislation/70935 > The history, votes, and amendments (95 characters) are at https://georgiacommons.org/bills/2025-2026/sb297.md?full=1