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GA SB539

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


summary

Introduced
02/19/2026
In Committee
02/20/2026
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, so as to exempt certain baby products and feminine hygiene products from taxation; to provide for related matters; to repeal conflicting laws; and for other purposes.

AI Summary

This bill amends Georgia law to exempt certain essential baby and feminine hygiene products from sales and use taxes, which are taxes levied on the purchase or use of goods and services. Specifically, it adds a new provision to the Official Code of Georgia Annotated that exempts children's diapers, baby formula, therapeutic or preventive creams and wipes marketed for babies, and feminine hygiene products such as tampons, menstrual pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups from these taxes. This change aims to reduce the financial burden on consumers for these necessary items.

Committee Categories

Budget and Finance

Sponsors (8)

Last Action

Senate Read and Referred (on 02/20/2026)

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