SB539: SB539 Sales and Use Taxes; certain baby products and feminine hygiene products from taxation; exempt

Under current Georgia law (O.C.G.A. § 48-8-3), most retail purchases are subject to sales and use tax unless a specific exemption applies. This bill adds a new exemption covering certain baby and menstrual products. The bill amends the exemptions list to add 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 existing text to fit the new exemption into the list, and it repeals any conflicting laws. No specific effective date is stated beyond the standard process of enactment.

• Adds a new tax exemption to Georgia's sales and use tax law (O.C.G.A. § 48-8-3) for children's diapers and baby formula.
• Exempts therapeutic or preventive creams and wipes marketed mainly for use on children's skin from sales and use tax.
• Exempts feminine hygiene products used to absorb or capture menstrual flow, including tampons, pads, panty liners, menstrual sponges, and menstrual cups.
• Makes technical punctuation changes to the existing exemptions list so the new exemption fits grammatically into the code section.
• Repeals any other Georgia laws that conflict with this new exemption.

Parents and caregivers who buy diapers, baby formula, and baby skin care products, and anyone who buys menstrual products like tampons, pads, or menstrual cups. Retailers who collect sales tax on these items would also be affected.

If enacted, these specific baby and menstrual products would no longer carry state sales tax, lowering their out-of-pocket cost for shoppers. Retailers would need to update how they apply sales tax at checkout for the listed items.

• Section 1 amends O.C.G.A. § 48-8-3 by adding new paragraph (105.1), exempting children's diapers, baby formula, and children's therapeutic or preventive skin creams and wipes from sales and use tax.
• Section 1 also exempts feminine hygiene products for absorbing or capturing menstrual flow, naming tampons, menstrual pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups.
• Section 1 makes wording changes to subparagraph (104)(B) and paragraph (105) to properly connect the new exemption to the existing list.
• Section 2 repeals any laws or parts of laws that conflict with the new exemption.

1. 2026-02-20Senate Read and Referred (Senate)
2. 2026-02-19Senate Hopper (Senate)

• Randy Robertson (R, SD-029)Primary sponsor
• Clint Dixon (R, SD-045)
• Bo Hatchett (R, SD-050)
• Chuck Payne (R, SD-054)
• Russ Goodman (R, SD-008)
• Jason Anavitarte (R, SD-031)
• Max Burns (R, SD-023)
• Sam Watson (R, SD-011)

• sales tax exemption
• baby products
• feminine hygiene products
• diapers
• menstrual products