Georgia CommonsHB 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
Last action May 12, 2026 · Veto V5
House Bill 1077 would extend, until the end of 2032, Georgia's sales tax exemption for tickets to certain nonprofit museums and fine arts events, and add a new exemption for admission to the Georgia National Fair. The bill has been vetoed.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Enrolled version, the latest LegiScan holds.
In plain language
Georgia law already exempts sales tax on tickets, fees, and charges of admission to fine arts performances or exhibitions at certain nonprofit facilities, such as symphonies, ballet, theater, and museums of cultural significance, but that exemption was set to expire at the end of 2027. House Bill 1077 pushes that expiration date back to December 31, 2032, keeping the tax break in place for those organizations for several more years. The bill also adds a brand new exemption: sales tax would no longer apply to tickets, fees, or charges for admission to the Georgia National Fair, held at the Georgia National Fairgrounds and Agricenter. If enacted, the changes would take effect July 1, 2026, and apply to taxable years beginning on or after January 1, 2027. The Governor vetoed the bill, so as passed by the legislature it does not become law.
What the bill does
- Extends the sunset date on the sales tax exemption for fine arts performances and exhibitions at qualifying nonprofit facilities from December 31, 2027 to December 31, 2032.
- Creates a new sales tax exemption for tickets, fees, or charges of admission to the Georgia National Fair at the Georgia National Fairgrounds and Agricenter.
- Keeps the existing definition of 'fine arts' unchanged, covering symphony music, ballet, opera, theater, painting, sculpture, and similar art forms.
- Sets an effective date of July 1, 2026, applicable to taxable years beginning on or after January 1, 2027.
- Was vetoed by the Governor, meaning the bill as passed does not take effect.
Who it affects
Nonprofit museums and arts organizations exempt under federal tax law, patrons who buy tickets to fine arts performances or exhibitions, organizers and visitors of the Georgia National Fair, and the state revenue system that collects sales tax.
Why it matters
Had it become law, ticket buyers at qualifying museums, symphonies, theaters, and the Georgia National Fair would continue to avoid paying sales tax on admission, and nonprofit arts venues would keep a tax advantage set to expire in 2027. Because the Governor vetoed it, that exemption's original 2027 expiration remains in place and the fair exemption does not take effect.
Key provisions
- Section 1 amends O.C.G.A. § 48-8-3, paragraph (100), extending the repeal date of the fine arts and museum ticket sales tax exemption from December 31, 2027 to December 31, 2032.
- Section 1 adds new paragraph (105.1) exempting sales of tickets, fees, or charges for admission to the Georgia National Fair held at the Georgia National Fairgrounds and Agricenter.
- Section 2 sets the effective date as July 1, 2026, applicable to taxable years starting on or after January 1, 2027.
- Section 3 repeals conflicting laws.
- The bill status shows it was vetoed on 2026-05-12, so these changes did not become Georgia law.
From the bill
“Sales of tickets, fees, or charges for admission to a fine arts performance or exhibition conducted within a facility in this state that is owned or operated by an organization which is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code”
“Sales of tickets, fees, or charges for admission to the Georgia National Fair held at the Georgia National Fairgrounds and Agricenter.”
Status timeline
- Veto V5
- House Date Vetoed by Governor (House)
- House Sent to Governor (House)
- House Agreed Senate Amend or Sub (House)
- Senate Passed/Adopted By Substitute (Senate)
- Senate Third Read (Senate)
- Senate Engrossed (Senate)
- Senate Committee Favorably Reported By Substitute (Senate)
Show full history (18 actions)
- Senate Recommitted (Senate)
- Senate Read Second Time (Senate)
- Senate Committee Favorably Reported (Senate)
- Senate Read and Referred (Senate)
- House Passed/Adopted (House)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Noel Williams (R, HD-148)
- John Corbett (R, HD-174)
- Charles Cannon (R, HD-172)
- Tyler Smith (R, HD-018)
- Debbie Buckner (D, HD-137)
- Patty Stinson (D, HD-150)
- Billy Hickman (R, SD-004)
Votes
- House voteMarch 4, 2026
155 yea, 15 nay (2 not voting, 5 absent)
- Senate voteMarch 31, 2026
33 yea, 15 nay (2 not voting, 4 absent)
- Senate voteMarch 31, 2026
43 yea, 5 nay (2 not voting, 4 absent)
- House voteMarch 31, 2026
153 yea, 14 nay (2 not voting, 7 absent)
Topics
- sales tax exemption
- nonprofit arts funding
- museums
- Georgia National Fair
- state tax policy