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

26 LC 59 0355 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 An notated, relating to1 exemptions from sales and use taxes, so as to exempt certain ba by products and feminine2 hygiene products from taxation; to provide for related matters; to repeal conflicting laws; and3 for other purposes.4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 SECTION 1.6 Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from7 sales and use taxes, is amended by striking "or" at the end of subparagraph (104)(B), by8 striking the period and substituting in lieu thereof "; or" at the end of paragraph (105), and9 by adding a new paragraph to read as follows:10 "(105.1) The sale or use of children's diapers, baby formula, t herapeutic or preventive11 creams and wipes marketed primarily for use on the skin of chil dren, and feminine12 hygiene products marketed primarily for the purpose of absorbing or capturing menstrual13 flow, including but not limited to tampons, menstrual pads and sanitary napkins, panty14 liners, menstrual sponges, and menstrual cups."15 SECTION 2.16 S. B. 539 - 1 - 26 LC 59 0355 All laws and parts of laws in conflict with this Act are repealed.17 S. B. 539 - 2 -