Georgia 2023-2024 Regular Session

Georgia Senate Bill SB51

Introduced
1/30/23  
Refer
1/31/23  
Introduced
1/30/23  

Caption

Sales and Use Taxes; sale or use of certain menstrual products; exempt

Impact

If passed, SB51 would bring about a significant change in the sales tax framework within Georgia, specifically targeting the categorization of menstrual products as necessities rather than luxury items. Supporters of the bill argue that removing tax on these products would not only make them more affordable but also promote public health and hygiene among menstruating individuals. This legislative change could have implications for state revenue, as it would decrease the funds collected from sales taxes.

Summary

Senate Bill 51 aims to amend the sales and use tax regulations in Georgia by introducing a tax exemption for certain menstrual products. This includes items such as tampons, menstrual pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups. The intent behind this legislation is to enhance the accessibility of feminine hygiene products by reducing their cost through the removal of sales tax, thus alleviating some financial burden on individuals who purchase these essential items.

Contention

Despite the potential benefits of SB51, the bill may encounter points of contention, particularly regarding its impact on the state budget. Critics could argue that relieving certain products from sales tax would create revenue deficits that could affect funding for public services. Additionally, there may be discussions about whether this bill adequately addresses broader issues related to women's health and access to necessary reproductive health products. Some may view this exemption as insufficient compared to the overall healthcare needs of women in Georgia.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.