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

26 LC 52 0890 House Bill 1144 By: Representatives Schofield of the 63rd, Hugley of the 141st, Buckner of the 137th, Mathiak of the 82nd, Davis of the 87th, and others A BILL TO BE ENTITLED AN ACT To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales1 and use taxes, so as to eliminate the state sales and use tax on menstrual hygiene products on2 certain weekends; to provide for definitions; to provide for the state revenue commissioner3 to designate such tax-free weekends; to provide for the Department of Revenue to publish4 dates of such tax-free weekends; to exclude local sales and use t a x e s ; t o p r o v i d e f o r5 compliance by retailers; to provide for regulations, forms, and instructions; to provide for6 public awareness campaigns; to provide for automatic repeal; to provide for related matters;7 to provide for a short title; to repeal conflicting laws; and for other purposes.8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 SECTION 1.10 This Act shall be known and may be cited as the "Georgia Hygien e Essentials Tax-Free11 Period."12 H. B. 1144 - 1 - 26 LC 52 0890 SECTION 2.13 Chapter 8 of Title 48 of the Official Code of Georgia Annotated , relating to sales and use14 taxes, is amended in Article 1, relating to state sales and use tax, by adding a new Code15 section to read as follows:16 "48-8-3.6.17 (a) As used in this Code section, the term:18 (1) 'Local sales and use tax' means any sales tax, use tax, or local sales and use tax which19 is levied and imposed in an area consisting of less than the en tire state, however20 authorized, including, but not limited to, such taxes authorize d by or pursuant to21 constitutional amendment; by or pursuant to Section 25 of an Ac t approved March 10,22 1965 (Ga. L. 1965, p. 2243), as amended, the 'Metropolitan Atla nta Rapid Transit23 Authority Act of 1965'; or by or pursuant to Article 2, Article 2A, Part 1 or Part 2 of24 Article 3, Article 4, or Article 5 of this chapter.25 (2) 'Menstrual hygiene product' means disposable and reusable items used to manage,26 absorb, or contain menstrual flow. Such term includes tampons, menstrual pads, sanitary27 napkins, pantiliners, menstrual cups, menstrual discs, menstrua l sponges, and period28 underwear. Such term shall not include over-the-counter drugs or prescription29 medications.30 (3) 'Tax-free weekend' means a consecutive Saturday and Sunday, as designated by the31 commissioner, during which the state sales and use tax shall not apply to the retail sale32 of menstrual hygiene products.33 (b) Beginning December 1, 2026, and annually thereafter, the c ommissioner shall34 designate one weekend in each quarter of the subsequent year as a tax-free weekend, and35 the department shall publish the dates of such tax-free weekends on its website.36 (c) Retailers shall not be required to register in order to pa rticipate in the exemption37 provided for in subsection (b) of this Code section; provided, however, that such retailers38 H. B. 1144 - 2 - 26 LC 52 0890 shall comply with the accounting and reporting requirements iss ued in administrative39 regulations promulgated by the department.40 (d) The exemption provided for in this Code section shall not apply to any local sales and41 use tax levied or imposed at any time.42 (e) The commissioner shall promulgate administrative regulatio ns as necessary, issue43 forms and instructions, and take all actions necessary to imple ment and administer the44 provisions of this Code section. The commissioner shall maximize consumer participation45 by launching a public awareness campaign publicizing the tax-free weekends provided for46 in this Code section.47 (f) On or before July 1, 2028, and annually thereafter, the co mmissioner shall submit a48 detailed written report to the chairpersons of the House Commit tee on Ways and Means49 and the Senate Finance Committee on the impact of the provision s of this Code section. 50 Such report shall include the total sales of menstrual hygiene products during each tax-free51 weekend, the estimated fiscal impact of the implementation of t ax-free weekends, the52 number of consumer transactions per tax-free weekend and annually, and a summary of the53 effectiveness of public awareness campaigns.54 (g) This Code section shall stand automatically repealed on December 31, 2031."55 SECTION 3.56 All laws and parts of laws in conflict with this Act are repealed.57 H. B. 1144 - 3 -