A 2% general sales tax is in the midst of Guam's future. While the plans for its execution are still being drawn up Senator Fernando Esteves introduced his Bill 263 on Monday, outlining exemptions to the tax.

"It provides exemptions for food, baby products, as well as prescription medications," he explained. Additionally, he proposes exemptions to feminine hygiene products, real property purchases under $400,000, vehicle trade-ins, and casual purchases like at the flea market. His bill also mentions online purchases which currently hold a 4% use tax that is only applied to businesses and not personal use.

The senator continued, "Since the two percent sales tax is now applied to online purchases, which still need additional language to reinforce that, I propose to exempt the 4% use tax already applied to those purchases. So in fact, instead of a 6% tax we would be seeing on purchases, it would not just be a 2%."

On the same day, Senator Regine Biscoe Lee also introduced a similar bill, 264, or the "Working Families Act", exempting basic needs from being taxed.