HB1144: HB1144 Georgia Hygiene Essentials Tax-Free Period; enact

Georgia currently charges state sales tax on menstrual hygiene products like tampons, pads, and menstrual cups. This bill, called the Georgia Hygiene Essentials Tax-Free Period, would add a new section to Georgia's sales tax law (O.C.G.A. § 48-8-3.6) exempting these products from the state sales tax during designated tax-free weekends. Starting December 1, 2026, the state revenue commissioner would designate one weekend per quarter each year as tax-free for these products, and the Department of Revenue would post the dates online. Retailers would not need to register to participate but must follow the department's accounting and reporting rules. The exemption would not cover local sales taxes. The commissioner must run a public awareness campaign and submit yearly reports on the program's impact starting July 2028. The exemption would automatically expire on December 31, 2031.

• Creates a new state sales tax exemption for menstrual hygiene products, including tampons, pads, menstrual cups, discs, sponges, and period underwear, during designated tax-free weekends.
• Directs the state revenue commissioner to designate one tax-free weekend per quarter each year, starting December 1, 2026, and publish the dates online.
• Exempts retailers from having to register to take part in the tax break, while still requiring them to follow the Department of Revenue's accounting and reporting rules.
• Excludes local sales and use taxes from the exemption, so the tax break applies only to the state's portion of sales tax.
• Requires the commissioner to run a public awareness campaign and submit annual reports to legislative finance committees starting July 1, 2028.
• Automatically repeals the entire exemption program on December 31, 2031.

Consumers who buy menstrual hygiene products, retailers who sell them, the state Department of Revenue and its commissioner, and the House Ways and Means and Senate Finance Committees, which will receive annual impact reports on the program.

Shoppers would pay less for menstrual hygiene products during four designated weekends each year, since the state sales tax would not apply. Retailers would need to track these sales separately for reporting purposes, and local sales taxes would still apply during the tax-free weekends.

• Section 1 names the law the 'Georgia Hygiene Essentials Tax-Free Period.'
• Section 2 adds new Code section 48-8-3.6 defining 'menstrual hygiene product' broadly, covering tampons, pads, cups, discs, sponges, and period underwear, but excluding over-the-counter or prescription drugs.
• Subsection (b) requires the commissioner to designate one tax-free weekend per quarter starting December 1, 2026, with dates published on the Department of Revenue's website.
• Subsection (c) says retailers do not need to register to participate but must follow the department's accounting and reporting regulations.
• Subsection (d) clarifies the exemption applies only to state sales tax, not local sales and use taxes.
• Subsection (e) requires the commissioner to issue regulations and run a public awareness campaign to maximize consumer participation.
• Subsection (f) requires an annual report to the House Ways and Means and Senate Finance Committees starting July 1, 2028, covering sales totals, fiscal impact, and transaction counts.
• Subsection (g) automatically repeals the entire Code section on December 31, 2031.

1. 2026-02-04House Second Readers (House)
2. 2026-02-03House First Readers (House)
3. 2026-02-02House Hopper (House)

• Kim Schofield (D, HD-063)Primary sponsor
• Carolyn Hugley (D, HD-141)
• Debbie Buckner (D, HD-137)
• Karen Mathiak (R, HD-082)
• Viola Davis (D, HD-087)
• Sandra Scott (D, HD-076)

• sales tax exemption
• menstrual products
• tax-free weekends
• period poverty
• consumer taxes