SB47: SB47 Sales and Use Taxes; sales of firearms, ammunition, gun safes, and related accessories during an 11 day period each year; exempt

Georgia law already allows certain items to be exempted from sales and use tax under O.C.G.A. § 48-8-3. This bill rewrites paragraph (85) of that section to set up an 11 day sales tax holiday each year for firearms, ammunition, gun safes, and related accessories such as stocks, barrels, scopes, and magazines. The tax-free period would begin on the second Friday of October each year. The bill also sets an automatic repeal date, stating that this exemption provision would stand repealed on July 1, 2030, meaning the tax break would expire unless lawmakers renew it before then. The bill repeals any other state laws that conflict with these changes.

• Exempts sales of firearms, ammunition, gun safes, and related accessories from Georgia's sales and use tax for an 11 day period each year.
• Sets the tax-free window to begin on the second Friday of October each year.
• Lists related accessories covered by the exemption, including stocks, barrels, scopes, and magazines, though the list is not limited to those items.
• Sets an automatic repeal date of July 1, 2030 for this tax exemption, after which it would no longer apply unless renewed.
• Repeals any existing Georgia laws that conflict with this new exemption.

Gun retailers and dealers in Georgia, who would need to track the tax-free period; consumers buying firearms, ammunition, gun safes, or accessories during that window; and the Georgia Department of Revenue, which administers sales and use tax exemptions.

For 11 days each October, Georgians buying guns, ammunition, gun safes, or accessories like scopes and magazines would pay no state sales tax on those purchases, similar to existing back-to-school tax holidays. Retailers would need to adjust point-of-sale systems for the annual window.

• Section 1 revises paragraph (85) of O.C.G.A. § 48-8-3 to exempt firearms, ammunition, gun safes, and related accessories from sales and use tax for 11 days starting the second Friday of October each year.
• Section 1 specifies that covered accessories include, but are not limited to, stocks, barrels, scopes, and magazines.
• Section 1 sets an automatic repeal date of July 1, 2030 for the exemption provision.
• Section 2 repeals any other Georgia laws or parts of laws that conflict with this Act.

1. 2025-02-18House Second Readers (House)
2. 2025-02-13House First Readers (House)
3. 2025-02-12Senate Passed/Adopted By Substitute (Senate)
4. 2025-02-12Senate Third Read (Senate)
5. 2025-02-12Senate Engrossed (Senate)
6. 2025-02-10Senate Read Second Time (Senate)
7. 2025-02-06Senate Committee Favorably Reported By Substitute (Senate)
8. 2025-01-29Senate Read and Referred (Senate)

• Jason Anavitarte (R, SD-031)Primary sponsor
• Matt Brass (R, SD-006)
• Steve Gooch (R, SD-051)
• Frank Ginn (R, SD-047)
• Randy Robertson (R, SD-029)
• Russ Goodman (R, SD-008)
• John Kennedy (R, SD-018)
• Larry Walker (R, SD-020)
• Blake Tillery (R, SD-019)
• Bo Hatchett (R, SD-050)
• Ben Watson (R, SD-001)
• Drew Echols (R, SD-049)
• Chuck Payne (R, SD-054)
• Ricky Williams (R, SD-025)
• Timothy Bearden (R, SD-030)
• Sam Watson (R, SD-011)
• Bill Cowsert (R, SD-046)
• Clint Dixon (R, SD-045)
• Ed Setzler (R, SD-037)

1. PassedSenate voteFebruary 12, 2025

   30 yea, 22 nay (1 not voting, 3 absent)

   Motion To Engross: Senate Vote #46

2. PassedSenate voteFebruary 12, 2025

   31 yea, 21 nay (0 not voting, 4 absent)

   Passage By Substitute: Senate Vote #48

• sales tax exemption
• firearms
• gun safes
• tax holiday
• ammunition