Georgia CommonsSB 539: Sales and Use Taxes; certain baby products and feminine hygiene products from taxation; exempt
Introduced version, the latest LegiScan holds · Last action February 20, 2026 · 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 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All laws and parts of laws in conflict with this Act are repealed.