--- title: SB 539. Sales and Use Taxes; certain baby products and feminine hygiene products from taxation; exempt collection: bills id: 2025-2026/sb539 cite_as: SB 539, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/sb539 md_url: https://georgiacommons.org/bills/2025-2026/sb539.md text_url: https://georgiacommons.org/bills/2025-2026/sb539/text source_url: https://www.legis.ga.gov/legislation/73434 date: 2026-02-20 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/sb538.md next: https://georgiacommons.org/bills/2025-2026/sb540.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 95 omitted_url: https://georgiacommons.org/bills/2025-2026/sb539.md?full=1 bill_number: SB 539 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: Senate bill_type: bill status_date: 2026-02-19 last_action: Senate Read and Referred sponsors: - Randy Robertson - Clint Dixon - Bo Hatchett - Chuck Payne - Russ Goodman - Jason Anavitarte - Max Burns - Sam Watson text_version: Introduced has_text: true legiscan_url: https://legiscan.com/GA/bill/SB539/2025 upstream_id: 2120614 summaries_model: claude-sonnet-5 topic_tags: - sales tax exemptions - feminine hygiene products - baby products - menstrual equity - Georgia tax law --- # SB 539. Sales and Use Taxes; certain baby products and feminine hygiene products from taxation; exempt ## Text Senate Bill 539 By: Senators Robertson of the 29th, Dixon of the 45th, Hatchett of the 50th, Payne of the 54th, Goodman of the 8th 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 and feminine hygiene products from taxation; 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: "(105.1) The sale or use of children's diapers, baby formula, therapeutic or preventive creams and wipes marketed primarily for use on the skin of children, and feminine hygiene products marketed primarily for the purpose of absorbing or capturing menstrual flow, including but not limited to tampons, menstrual pads and sanitary napkins, panty liners, menstrual sponges, and menstrual cups." 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 children's diapers, baby formula, baby skin care products, and feminine hygiene products like tampons and pads from the state sales and use tax. ### Plain-language summary Georgia currently charges sales tax on most retail purchases, including baby supplies and menstrual products, unless a specific exemption applies. This bill adds a new exemption to Georgia's sales and use tax law (O.C.G.A. § 48-8-3). The bill exempts children's diapers, baby formula, and therapeutic or preventive creams and wipes marketed mainly for use on children's skin. It also exempts feminine hygiene products marketed for absorbing or capturing menstrual flow, specifically naming tampons, menstrual pads and sanitary napkins, panty liners, menstrual sponges, and menstrual cups. The bill makes small technical edits to the existing exemption list to fit in the new category, and it repeals any conflicting laws. The bill does not state a specific effective date beyond the standard process of becoming law once signed. ### What it does - Adds a new sales and use tax exemption in O.C.G.A. § 48-8-3 covering children's diapers and baby formula. - Exempts therapeutic or preventive creams and wipes marketed primarily for use on children's skin from sales tax. - Exempts feminine hygiene products marketed for absorbing or capturing menstrual flow, including tampons, pads, panty liners, sponges, and cups. - Makes technical punctuation changes to the existing list of tax exemptions to insert the new category. - Repeals any existing state laws that conflict with the new exemption. ### Who it affects Parents and caregivers who buy diapers and baby formula, people who purchase feminine hygiene products, retailers who collect sales tax on these items, and the Georgia Department of Revenue, which administers sales and use tax collection. ### Why it matters If enacted, Georgians buying diapers, baby formula, certain baby skin care products, and menstrual products would no longer pay state sales tax on those purchases, lowering the out-of-pocket cost of routine household items for families and anyone who menstruates. ### Key provisions - Section 1 amends O.C.G.A. § 48-8-3 by adding new paragraph (105.1), listing the specific products exempted from sales and use tax. - The exemption covers children's diapers, baby formula, and creams and wipes marketed primarily for children's skin. - The exemption also covers feminine hygiene products marketed for absorbing or capturing menstrual flow, naming tampons, pads, panty liners, menstrual sponges, and menstrual cups as examples. - Section 1 also makes small wording changes, replacing 'or' and a period with '; or' to fit the new exemption into the existing list format. - Section 2 repeals any laws or parts of laws that conflict with the Act. ## Status - Status: Introduced (2026-02-19) - Last action: Senate Read and Referred (2026-02-20) - Sponsors: Randy Robertson, Clint Dixon, Bo Hatchett, Chuck Payne, Russ Goodman, Jason Anavitarte, Max Burns, Sam Watson - Official page: https://www.legis.ga.gov/legislation/73434 > The history, votes, and amendments (95 characters) are at https://georgiacommons.org/bills/2025-2026/sb539.md?full=1