Georgia House Bill HB123

Georgia 2023-2024 Regular Session

• Introduced: 1/30/23

Caption

Sales and use tax; certain menstrual products; create exemption

Impact

Should this bill be enacted, it will directly impact the taxation framework within Georgia, specifically in relation to sales tax policies. By exempting menstrual products from state sales and use taxes, the legislation aims to support public health and equity, recognizing menstrual hygiene as a crucial aspect of women's health. Proponents argue that this initiative could significantly help low-income individuals or families who may struggle with the costs of these necessary items. Moreover, it reflects an increasing sensitivity towards the needs of women within the legislative landscape.

Summary

House Bill 123 seeks to amend the Official Code of Georgia Annotated by creating a sales and use tax exemption for specific menstrual products. This exemption applies to items that are primarily designed to absorb or capture menstrual flow, such as tampons, menstrual pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups. The bill aims to enhance accessibility to these essential products by reducing the financial burden on consumers, and it aligns with a growing movement across the nation to eliminate taxes on menstrual hygiene products.

Contention

While supporters laud the bill for its potential benefits, there may be points of contention regarding the implications for state revenue from sales taxes. Critics could argue that tax exemptions could lead to a decrease in state funding if a significant portion of tax revenue is reduced, especially in times of budget shortfalls. The debate may raise questions about the prioritization of tax policy, balancing the needs of specific groups against broader fiscal responsibilities. There might also be discussions around the inclusivity of the bill, ensuring that all menstrual products are fairly represented in the exemption.