Georgia CommonsSB 297: Sales and Use Taxes; certain menstrual discharge collection devices; create an exemption
Introduced version, the latest LegiScan holds · Last action February 28, 2025 · Introduced
The text as LegiScan holds it, read from the PDF the legislature publishes with its margin line numbers, running heads, and page footers removed. Line breaks are joined into paragraphs here; no word is changed.
Underlined words are what the bill adds to current law and struck-through words are what it removes, as the printed bill shows them.
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All laws and parts of laws in conflict with this Act are repealed.