---
title: 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
collection: bills
id: 2025-2026/hb1077
cite_as: HB 1077, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1077
md_url: https://georgiacommons.org/bills/2025-2026/hb1077.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1077/text
source_url: https://www.legis.ga.gov/legislation/72503
date: 2026-05-12
status: vetoed
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 1538
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1077.md?full=1
bill_number: HB 1077
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-05-12
last_action: Veto V5
sponsors:
- Noel Williams
- John Corbett
- Charles Cannon
- Tyler Smith
- Debbie Buckner
- Patty Stinson
- Billy Hickman
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1077/2025
upstream_id: 2100829
summaries_model: claude-sonnet-5
topic_tags:
- sales tax exemption
- nonprofit arts funding
- museums
- Georgia National Fair
- state tax policy
---
# 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
## Text
House Bill 1077 (AS PASSED HOUSE AND SENATE)
By: Representatives Williams of the 148th, Corbett of the 174th, Cannon of the 172nd, Smith
of the 18th, Buckner of the 137th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to
exemptions from sales and use taxes, so as to extend the sunset date applicable to the
exemption for sales of tickets, fees, and charges of admission to certain museums and fine
arts performances or exhibitions at nonprofit facilities; to create an exemption for sales of
tickets, fees, or charges for admission to the Georgia National Fair held at the Georgia
National Fairgrounds and Agricenter; to provide for related matters; to provide for an
effective date and applicability; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from
sales and use taxes, is amended by revising paragraph (100), by striking "or" at the end of
paragraph (104), by striking the period at the end of paragraph (105) and substituting "; or"
in lieu thereof, and by adding a new paragraph to read as follows:
"(100)(A) 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, or a museum of cultural significance, if such organization's or museum's
mission is to advance the arts in this state and to provide arts, educational, and
culturally significant programming and exhibits for the benefit and enrichment of the
citizens of this state.
(B) As used in this paragraph, the term 'fine arts' means music performed by a
symphony orchestra, poetry, photography, ballet, dance, opera, theater, dramatic arts,
painting, sculpture, ceramics, drawing, watercolor, graphics, printmaking, and
architecture.
(C) This paragraph shall stand repealed and reserved on December 31, 2027 2032;"
"(105.1) Sales of tickets, fees, or charges for admission to the Georgia National Fair
held at the Georgia National Fairgrounds and Agricenter."
SECTION 2.
This Act shall become effective on July 1, 2026, and shall be applicable to all taxable years
beginning on or after January 1, 2027.
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
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.
### Plain-language summary
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 it 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. ยง 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.
## Status
- Status: Vetoed (2026-05-12)
- Last action: Veto V5 (2026-05-12)
- Sponsors: Noel Williams, John Corbett, Charles Cannon, Tyler Smith, Debbie Buckner, Patty Stinson, Billy Hickman
- Official page: https://www.legis.ga.gov/legislation/72503
> The history, votes, and amendments (1,538 characters) are at https://georgiacommons.org/bills/2025-2026/hb1077.md?full=1