HB153: HB153 Sales and use tax; maintenance and replacement parts for certain machinery used to mix or transport concrete; extend exemption sunset date

Georgia law already exempts certain parts used to maintain concrete mixing and transport equipment from sales and use tax, but that exemption was set to expire on June 30, 2026. House Bill 153 amends Georgia's tax code (O.C.G.A. § 48-8-3.2) to push that expiration date back five years, to June 30, 2031. The exemption covers maintenance and replacement parts for machinery or equipment, whether stationary or moving, that mixes, agitates, and transports freshly mixed concrete while it is still soft and unhardened. This includes mixers, engines, control systems, hydraulics, structural parts, and safety components. The bill does not change one existing limit: sales and use taxes on the motor fuel used to power a concrete mixer truck still are not exempt or refundable.

• Extends the sunset date for the sales and use tax exemption on concrete mixer parts from June 30, 2026 to June 30, 2031.
• Keeps the exemption's scope the same, covering maintenance and replacement parts for machinery that mixes, agitates, or transports wet concrete.
• Leaves in place the existing rule that motor fuel taxes for concrete mixer trucks are not exempt or refundable.
• Repeals any prior laws that conflict with the extended exemption.

Concrete producers and ready-mix concrete companies that maintain mixer trucks and related equipment, along with construction contractors and suppliers who rely on that equipment, benefit from the continued tax break on parts used in their operations.

Without this change, the tax exemption on concrete mixer maintenance and replacement parts would have expired in mid-2026, raising costs for companies that keep this equipment running. Extending it to 2031 keeps those parts tax free for five more years.

• Section 1 revises paragraph (12) of subsection (e) of O.C.G.A. § 48-8-3.2 to change the exemption's end date from June 30, 2026 to June 30, 2031.
• The exemption applies to parts for machinery used to mix, agitate, and transport freshly mixed, unhardened concrete, including mixers, engines, controls, hydraulics, structural parts, and safety components.
• The provision reaffirms that motor fuel used as energy in a concrete mixer truck remains subject to sales and use tax and is not refundable.
• Section 2 repeals any conflicting laws.

1. 2025-05-09Effective Date 2025-07-01
2. 2025-05-09Act 80
3. 2025-05-09House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-31Senate Passed/Adopted (Senate)
6. 2025-03-31Senate Third Read (Senate)
7. 2025-03-31Senate Engrossed (Senate)
8. 2025-03-21Senate Read Second Time (Senate)

• Beth Camp (R, HD-135)Primary sponsor
• Trey Kelley (R, HD-016)
• Noel Williams (R, HD-148)
• Vance Smith (R, HD-138)
• Rob Clifton (R, HD-131)
• Matt Barton (R, HD-005)
• Ricky Williams (R, SD-025)

1. PassedHouse voteFebruary 24, 2025

   168 yea, 3 nay (2 not voting, 7 absent)

   Passage: House Vote #74

2. PassedSenate voteMarch 31, 2025

   30 yea, 20 nay (5 not voting, 1 absent)

   Motion To Engross: Hb 144, Hb 153, Hb 511: Senate Vote #340

3. PassedSenate voteMarch 31, 2025

   44 yea, 7 nay (2 not voting, 3 absent)

   Passage: Senate Vote #356

• sales tax exemption
• concrete industry
• manufacturing equipment tax breaks
• Georgia tax code