Old | New | Differences | |
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1 | 1 | 25 LC 50 1183 | |
2 | 2 | Senate Bill 297 | |
3 | 3 | By: Senators Robertson of the 29th, Still of the 48th, Anavitarte of the 31st and Summers of | |
4 | 4 | the 13th | |
5 | 5 | A BILL TO BE ENTITLED | |
6 | 6 | AN ACT | |
7 | 7 | To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales | |
8 | 8 | 1 | |
9 | 9 | and use taxes, so as to create an exemption from sales and use tax for certain menstrual2 | |
10 | 10 | discharge collection devices; to provide for related matters; to repeal conflicting laws; and3 | |
11 | 11 | for other purposes.4 | |
12 | 12 | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 | |
13 | 13 | SECTION 1.6 | |
14 | 14 | Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use7 | |
15 | 15 | taxes, is amended by revising paragraph (50) of Code Section 48-8-3, relating to exemptions8 | |
16 | 16 | from state sales and use taxes, as follows:9 | |
17 | 17 | "(50)(A) | |
18 | 18 | Sales of insulin syringes and blood glucose level measuring strips dispensed10 | |
19 | 19 | without a prescription.11 | |
20 | 20 | (B) The sale or use of menstrual discharge collection devices, which refers to medical12 | |
21 | 21 | devices with the primary purpose of absorbing or capturing menstrual discharge. Such13 | |
22 | 22 | devices shall include, but shall not be limited to, tampons, panty liners, menstrual cups,14 | |
23 | 23 | pads, and other similar tangible personal property designed for use in connection with15 | |
24 | 24 | the human menstrual cycle;"16 | |
25 | 25 | S. B. 297 | |
26 | 26 | - 1 - 25 LC 50 1183 | |
27 | 27 | SECTION 2. | |
28 | 28 | 17 | |
29 | 29 | All laws and parts of laws in conflict with this Act are repealed.18 | |
30 | 30 | S. B. 297 | |
31 | 31 | - 2 - |