SB 539: Sales and Use Taxes; certain baby products and feminine hygiene products from taxation; exempt

Georgia currently charges sales tax on most retail purchases, including baby supplies and menstrual products, unless a specific exemption applies. This bill adds a new exemption to Georgia's sales and use tax law (O.C.G.A. § 48-8-3). The bill exempts 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 the existing exemption list to fit in the new category, and it repeals any conflicting laws. The bill does not state a specific effective date beyond the standard process of becoming law once signed.

• Adds a new sales and use tax exemption in O.C.G.A. § 48-8-3 covering children's diapers and baby formula.
• Exempts therapeutic or preventive creams and wipes marketed primarily for use on children's skin from sales tax.
• Exempts feminine hygiene products marketed for absorbing or capturing menstrual flow, including tampons, pads, panty liners, sponges, and cups.
• Makes technical punctuation changes to the existing list of tax exemptions to insert the new category.
• Repeals any existing state laws that conflict with the new exemption.

Parents and caregivers who buy diapers and baby formula, people who purchase feminine hygiene products, retailers who collect sales tax on these items, and the Georgia Department of Revenue, which administers sales and use tax collection.

If enacted, Georgians buying diapers, baby formula, certain baby skin care products, and menstrual products would no longer pay state sales tax on those purchases, lowering the out-of-pocket cost of routine household items for families and anyone who menstruates.

• Section 1 amends O.C.G.A. § 48-8-3 by adding new paragraph (105.1), listing the specific products exempted from sales and use tax.
• The exemption covers children's diapers, baby formula, and creams and wipes marketed primarily for children's skin.
• The exemption also covers feminine hygiene products marketed for absorbing or capturing menstrual flow, naming tampons, pads, panty liners, menstrual sponges, and menstrual cups as examples.
• Section 1 also makes small wording changes, replacing 'or' and a period with '; or' to fit the new exemption into the existing list format.
• Section 2 repeals any laws or parts of laws that conflict with the Act.

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

• Randy Robertson (R, SD-029)Patrocinador principal
• 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 exemptions
• feminine hygiene products
• baby products
• menstrual equity
• Georgia tax law