HB 1077: Sales and use tax; exemption for sales of tickets, fees, and charges of admission to certain museums and fine arts performances or exhibitions at nonprofit facilities; extend sunset date

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Discussed in meetings (17)

The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.

1. House Ways & Means Committee, February 11, 2026

   From 0:13:38 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor said HB 1077 would extend the sales tax exemption for fine arts performance and exhibition tickets and related fees through December 31, 2032. The sponsor said the exemption applies only to 501(c)(3) organizations and helps keep tickets affordable. The committee approved the bill by voice vote without questions or further discussion.

2. House Rules Committee, February 17, 2026

   From 0:30:51 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor said the bill would extend the expiration of sales and use tax exemptions on fine arts tickets from 2027 to 2032. No substantive questions or decision followed.

3. House floor session, March 4, 2026 (legislative day 27, PM, part 1)

   From 2:41:07 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 1910

   Summary by Georgia Commons: The sponsor said the bill would extend through December 31, 2032, the sales tax exemption for tickets and related fees at qualifying nonprofit museums and fine arts performances or exhibitions. The sponsor argued that the exemption keeps admission affordable and attracts larger audiences. No questions were asked. The House passed the bill 155-15.

4. House Rules Committee, March 4, 2026

   From 0:36:43 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 1882

   Summary by Georgia Commons: The committee added HB 1077 to the day's supplemental calendar under structured rules without stated opposition. No provisions were discussed.

5. Senate Finance Committee, March 16, 2026

   From 0:33:29 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor said HB 1077 would extend the sales-tax exemption for qualifying museum admissions and fine-arts performances or exhibitions at nonprofit facilities from the end of 2027 through 2032. The sponsor said Georgia ranked last in arts support and emphasized benefits for smaller rural communities. The chair cited a fiscal note showing $6.5 million for the state and $5.7 million for local governments. One member questioned different treatment of nonprofit and for-profit venues. The sponsor expressed openness to an amendment treating them alike, but none was offered. Another member said arts venues had not fully recovered from COVID and continued supporting local economies; the sponsor agreed. A third member questioned why eligibility depended on the venue rather than the performance. The sponsor confirmed that distinction and acknowledged that some church events could qualify, although the discussion did not fully resolve those examples. After recounting raised hands, the chair announced approval, 8–2.

6. Senate Rules Committee, March 20, 2026

   From 0:46:27 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: A member selected the bill for the floor calendar without presenting its provisions. After the chair read the proposed calendar, another member asked to consider this bill separately. Following a pause and confusion over which bill to remove, the chair confirmed that this bill was off the calendar. A member then said a slight correction was needed and moved to return it to the Rules Standing Committee. The committee approved that motion unanimously. The correction was not described.

7. Senate Rules Committee, March 23, 2026

   From 0:13:43 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor initially said HB 1077 would extend an arts-related sales tax exemption from 2027 to 2032. The chair deferred consideration until the standing committee session. When the bill returned, the sponsor said the substitute extended the exemption for theaters and classical arts and added admissions to the Georgia National Fair in Houston County. No substantive questions or public testimony followed. After an initial show of hands was unclear, the chair repeated the vote. The committee approved the substitute, 11-4.

8. Senate floor session, March 23, 2026 (legislative day 36)

   From 0:31:23 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Recommitted)

   Summary by Georgia Commons: The clerk announced that the Rules Committee had referred HB 1077 from the general calendar to the Rules Committee. No substantive discussion followed.

9. Senate Rules Committee, March 30, 2026

   From 1:19:26 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The president pro tempore selected HB 1077 for the floor calendar. No substantive explanation or debate followed. The committee unanimously approved the calendar containing it.

10. Senate floor session, March 31, 2026 (legislative day 39, part 1)

    From 1:31:05 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Engrossed)

    Summary by Georgia Commons: The Senate first voted 33-15 to prevent floor amendments to a group including HB 1077. During later consideration, the sponsor said it would extend through December 31, 2032, a sales tax exemption for qualifying nonprofit fine arts performances, exhibitions and museums. The sponsor said the Senate version also added an admission tax exemption for the Georgia National Fair. One senator opposed the bill, arguing that taxing the same artist's performance differently at nonprofit and for-profit venues treated businesses unequally. Another senator expressed support but offered no amendment. The Senate adopted the committee substitute and passed the bill 43-5.

11. House floor session, March 31, 2026 (legislative day 39, part 3)

    From 1:13:51 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (House Agreed Senate Amend or Sub)

    Summary by Georgia Commons: The sponsor asked the House to agree to the Senate substitute. The clerk described an extension of the sales-tax exemption for admission tickets, fees, and charges. The sponsor said the House version covered fine arts and cultural events, and the Senate added a sales-tax exemption for items sold at the Georgia National Fair. A member asked which draft was under consideration, and the sponsor identified it. The House agreed to the Senate substitute, 153 to 14.

• Read aloud: House floor session, January 29, 2026 (legislative day 9), 0:45:37
• Read aloud: House floor session, February 2, 2026 (legislative day 10), 0:55:47
• Read aloud: Senate floor session, March 6, 2026 (legislative day 28, part 1), 0:38:54
• Read aloud: Senate floor session, March 18, 2026 (legislative day 33), 0:30:10
• Read aloud: Senate floor session, March 19, 2026 (legislative day 34), 0:45:35
• Read aloud: Senate floor session, March 25, 2026 (legislative day 37), 0:36:08

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