SB 502: "The Affordability Act of 2026"; enact

Georgia currently charges sales and use tax on most retail goods, with a list of exemptions written into state law (O.C.G.A. § 48-8-3). This bill would add several new categories of everyday items to that exemption list, meaning shoppers would not pay sales tax on them. The added categories include baby products like diapers, formula, car seats, and cribs; health items such as over-the-counter medicine and blood pressure cuffs; workforce training materials like apprenticeship books and licensing exam materials; home energy efficiency products such as insulation and smart thermostats; gun safes and lock boxes; and emergency supplies like generators, fire extinguishers, and flashlights. It also adjusts the state's existing sales tax holiday language so a related exemption is no longer limited to a specific 2016 date window. The bill names itself 'The Affordability Act of 2026' and repeals any conflicting laws.

• Exempts baby products such as diapers, formula, car seats, cribs, and baby wipes from Georgia sales and use tax.
• Exempts health and first aid supplies including over-the-counter medicine, bandages, blood pressure cuffs, and glucose strips from sales tax.
• Exempts workforce training materials like apprenticeship books and licensing exam materials from sales tax.
• Exempts home energy efficiency products, specifically insulation and smart thermostats, from sales tax.
• Exempts gun safes and gun lock boxes, along with emergency preparedness supplies like generators, fire extinguishers, and radios, from sales tax.
• Removes a 2016-specific date restriction tied to an existing sales tax exemption provision.

Georgia retail shoppers buying baby products, medical and first aid supplies, workforce training materials, home energy efficiency items, gun safes, or emergency supplies; retailers who collect sales tax on these items; and the state, which would collect less sales tax revenue from these categories.

If enacted, Georgians would pay less at checkout for a wide range of everyday and emergency-related items, from diapers to generators to gun safes. The change would also reduce state sales tax collections tied to these product categories, though the bill does not state a revenue estimate.

• Section 1 gives the bill its short title, 'The Affordability Act of 2026.'
• Section 2 amends O.C.G.A. § 48-8-3 by adding new paragraph (105.1) exempting baby and childcare products like diapers, formula, car seats, and cribs.
• New paragraph (105.2) exempts over-the-counter medicine and first aid supplies such as bandages, blood pressure cuffs, and glucose strips.
• New paragraph (105.3) exempts tools, books, and materials used for workforce training and licensing exams.
• New paragraph (105.4) exempts insulation and smart thermostats as home energy efficiency products.
• New paragraph (105.5) exempts gun safes and gun lock boxes.
• New paragraph (105.6) exempts emergency supplies including generators, fire extinguishers, batteries, flashlights, radios, and tarps.
• Section 2 also revises subparagraph (A) of paragraph (75) to remove a limitation tying an existing exemption strictly to a 2016 date range.

1. 2026-02-17Senate Read and Referred (Senate)
2. 2026-02-12Senate Hopper (Senate)

• Harold Jones (D, SD-022)Primary sponsor
• Nabilah Islam Parkes (D, SD-007)
• Sally Harrell (D, SD-040)
• Nikki Merritt (D, SD-009)
• Sonya Halpern (D, SD-039)
• Nan Orrock (D, SD-036)
• Michael Rhett (D, SD-033)
• David Lucas (D, SD-026)
• Kenya Wicks (D, SD-034)
• Freddie Sims (D, SD-012)
• Derek Mallow (D, SD-002)
• Elena Parent (D, SD-044)
• RaShaun Kemp (D, SD-038)
• Josh McLaurin (D, SD-014)
• Tonya Anderson (D, SD-043)
• Randal Mangham (D, SD-055)

• sales tax exemptions
• baby products
• gun safes
• emergency preparedness
• workforce training