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(C) This paragraph shall stand repealed and reserved on December 31, <del>2027</del> <ins>2032;"
"(105.1) Sales of tickets, fees, or charges for admission to the Georgia National Fair
held at the Georgia National Fairgrounds and Agricenter."
</ins> 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All laws and parts of laws in conflict with this Act are repealed.