summary
Introduced
02/02/2026
02/02/2026
In Committee
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 eliminate the state sales and use tax on menstrual hygiene products on certain weekends; to provide for definitions; to provide for the state revenue commissioner to designate such tax-free weekends; to provide for the Department of Revenue to publish dates of such tax-free weekends; to exclude local sales and use taxes; to provide for compliance by retailers; to provide for regulations, forms, and instructions; to provide for public awareness campaigns; to provide for automatic repeal; to provide for related matters; to provide for a short title; to repeal conflicting laws; and for other purposes.
AI Summary
This bill, known as the "Georgia Hygiene Essentials Tax-Free Period," aims to eliminate the state sales and use tax on menstrual hygiene products during designated weekends. Starting December 1, 2026, the state revenue commissioner will designate one weekend each quarter as a "tax-free weekend," meaning the state sales tax will not apply to the retail sale of items like tampons, pads, menstrual cups, and period underwear, which are defined as "menstrual hygiene products." This exemption specifically excludes any local sales and use taxes, which are taxes levied by cities or counties. Retailers will need to follow accounting and reporting rules set by the Department of Revenue, and the department will conduct public awareness campaigns to inform consumers about these tax-free periods. The bill also mandates that the commissioner report on the impact of these tax-free weekends to legislative committees, and this entire provision is set to automatically expire on December 31, 2031.
Committee Categories
Budget and Finance
Sponsors (6)
Debbie Buckner (D)*,
Viola Davis (D)*,
Carolyn Hugley (D)*,
Karen Mathiak (R)*,
Kim Schofield (D)*,
Sandra Scott (D)*,
Last Action
House Second Readers (on 02/04/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.ga.gov/legislation/72704 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/241186 |
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