Bill > HB499

This bill amends Georgia's sales and use tax law to create a new tax exemption for menstrual discharge collection devices, which are defined by the Streamlined Sales and Use Tax Agreement (a multi-state effort to simplify sales tax collection). Currently, the law already provides a tax exemption for certain medical items like insulin syringes and blood glucose measuring strips, and this bill adds menstrual products (such as tampons, pads, and menstrual cups) to the list of tax-exempt items as of May 16, 2024. By removing sales tax from these essential personal hygiene products, the bill aims to reduce the financial burden on individuals who menstruate, addressing what some consider a form of gender-based economic inequity. The bill follows a broader national trend of eliminating sales tax on menstrual products, often referred to as the "tampon tax." The legislation will take effect immediately upon becoming law, with a specific implementation date of May 16, 2024, and it includes a standard clause repealing any laws in conflict with this new exemption.

Budget and Finance

https://www.legis.ga.gov/legislation/70423