Georgia 2025-2026 Regular Session

Georgia Senate Bill SB297 Compare Versions

Only one version of the bill is available at this time.
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11 25 LC 50 1183
22 Senate Bill 297
33 By: Senators Robertson of the 29th, Still of the 48th, Anavitarte of the 31st and Summers of
44 the 13th
55 A BILL TO BE ENTITLED
66 AN ACT
77 To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales
88 1
99 and use taxes, so as to create an exemption from sales and use tax for certain menstrual2
1010 discharge collection devices; to provide for related matters; to repeal conflicting laws; and3
1111 for other purposes.4
1212 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
1313 SECTION 1.6
1414 Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use7
1515 taxes, is amended by revising paragraph (50) of Code Section 48-8-3, relating to exemptions8
1616 from state sales and use taxes, as follows:9
1717 "(50)(A)
1818 Sales of insulin syringes and blood glucose level measuring strips dispensed10
1919 without a prescription.11
2020 (B) The sale or use of menstrual discharge collection devices, which refers to medical12
2121 devices with the primary purpose of absorbing or capturing menstrual discharge. Such13
2222 devices shall include, but shall not be limited to, tampons, panty liners, menstrual cups,14
2323 pads, and other similar tangible personal property designed for use in connection with15
2424 the human menstrual cycle;"16
2525 S. B. 297
2626 - 1 - 25 LC 50 1183
2727 SECTION 2.
2828 17
2929 All laws and parts of laws in conflict with this Act are repealed.18
3030 S. B. 297
3131 - 2 -