25 LC 50 1183
Senate Bill 297
By: Senators Robertson of the 29th, Still of the 48th, Anavitarte of the 31st and Summers of
the 13th
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales
1
and use taxes, so as to create an exemption from sales and use tax for certain menstrual2
discharge collection devices; to provide for related matters; to repeal conflicting laws; and3
for other purposes.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use7
taxes, is amended by revising paragraph (50) of Code Section 48-8-3, relating to exemptions8
from state sales and use taxes, as follows:9
"(50)(A)
Sales of insulin syringes and blood glucose level measuring strips dispensed10
without a prescription.11
(B) The sale or use of menstrual discharge collection devices, which refers to medical12
devices with the primary purpose of absorbing or capturing menstrual discharge. Such13
devices shall include, but shall not be limited to, tampons, panty liners, menstrual cups,14
pads, and other similar tangible personal property designed for use in connection with15
the human menstrual cycle;"16
S. B. 297
- 1 - 25 LC 50 1183
SECTION 2.
17
All laws and parts of laws in conflict with this Act are repealed.18
S. B. 297
- 2 -