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GA SB297

GA SB297
Sales and Use Taxes; certain menstrual discharge collection devices; create an exemption


summary

Introduced
02/27/2025
In Committee
02/28/2025
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to create an exemption from sales and use tax for certain menstrual discharge collection devices; to provide for related matters; to repeal conflicting laws; and for other purposes.

AI Summary

This bill amends Georgia's sales and use tax law to create a new tax exemption for menstrual discharge collection devices. Specifically, the bill defines these devices as medical items designed to absorb or capture menstrual discharge, which includes tampons, panty liners, menstrual cups, pads, and other similar products used during the menstrual cycle. By adding this exemption to the existing list of tax-free items (which already included insulin syringes and blood glucose measuring strips), the legislation would remove sales tax from these essential healthcare products. The bill aims to reduce the financial burden on individuals who menstruate by making these necessary personal hygiene and medical products more affordable by eliminating the sales tax. The legislation follows a trend in some states to remove sales tax from "period products" as part of efforts to address what some advocates call the "pink tax" or economic disparities related to gender-specific necessities.

Committee Categories

Budget and Finance

Sponsors (4)

Last Action

Senate Read and Referred (on 02/28/2025)

bill text


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