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HB499 • 2025

Sales and use tax; menstrual discharge collection devices; create an exemption

Sales and use tax; menstrual discharge collection devices; create an exemption

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Buckner, Debbie
Last action
2025-02-20
Official status
House Second Readers
Effective date
Not listed

Plain English Breakdown

The official status indicates the bill passed both chambers, but no effective date is provided in the source material.

Exempting Menstrual Collection Devices from Sales Tax

This bill creates an exemption from sales and use tax for menstrual discharge collection devices as defined in the Streamlined Sales and Use Tax Agreement.

What This Bill Does

  • Amends Chapter 8 of Title 48 of the Official Code of Georgia Annotated regarding sales and use taxes.
  • Creates a specific exemption from state sales and use tax for menstrual discharge collection devices.

Terms To Know

Menstrual discharge collection device
A product defined by the Streamlined Sales and Use Tax Agreement that is used to collect menstrual fluid.
Sales and use tax exemption
A rule allowing buyers to purchase specific items without paying state sales or use taxes on them.

Limits and Unknowns

  • The official text does not list the exact date when this law will take effect.
  • The bill relies on definitions from an external agreement rather than listing every eligible product name in detail.

Bill History

  1. 2025-02-20 Georgia General Assembly

    House Second Readers

Official Summary Text

Sales and use tax; menstrual discharge collection devices; create an exemption