---
title: HB 1279. Sales and use tax; use of noncommercial written materials or mailings by certain tax exempt organizations; extend sunset date
collection: bills
id: 2025-2026/hb1279
cite_as: HB 1279, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1279
md_url: https://georgiacommons.org/bills/2025-2026/hb1279.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1279/text
source_url: https://www.legis.ga.gov/legislation/73121
date: 2026-02-17
status: introduced
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: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1279.md?full=1
bill_number: HB 1279
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-02-11
last_action: House Second Readers
sponsors:
- John Carson
- Bill Yearta
- Danny Mathis
- Mike Cameron
- Matthew Gambill
- Brad Thomas
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1279/2025
upstream_id: 2114624
summaries_model: claude-sonnet-5
topic_tags:
- sales tax exemption
- nonprofit organizations
- tax law
- state revenue
---
# HB 1279. Sales and use tax; use of noncommercial written materials or mailings by certain tax exempt organizations; extend sunset date
## Text
House Bill 1279
By: Representatives Carson of the 46th, Yearta of the 152nd, Mathis of the 133rd, Cameron of
the 1st, Gambill of the 15th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated, relating to general provisions relative to state sales and use taxes, so as to extend
the sunset for use of noncommercial written materials or mailings by certain tax exempt
organizations; to provide for related matters; to provide for an effective date; to repeal
conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated,
relating to general provisions relative to state sales and use taxes, is amended in Code Section
48-8-3, relating to exemptions, by revising subparagraph (B) of paragraph (101) as follows:
"(B) This exemption shall apply from July 1, 2018, until July 1, 2026 July 1, 2031. A
qualifying organization must shall pay sales and use tax on all purchases and uses of
tangible personal property and may obtain the benefit of this exemption from sales and
use taxes by filing a claim for refund of tax paid on qualifying items. All No refunds
made pursuant to this paragraph shall not include interest;"
SECTION 2.
This Act shall become effective upon its approval by the Governor or upon its becoming law
without such approval.
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 1279 would extend, from 2026 to 2031, a Georgia sales tax exemption that lets certain tax-exempt organizations get refunds on taxes paid for noncommercial written materials and mailings.
### Plain-language summary
Georgia law lets certain tax exempt organizations claim a sales and use tax exemption on noncommercial written materials or mailings, such as newsletters or informational flyers they distribute. Under current law (O.C.G.A. § 48-8-3), that exemption is set to expire on July 1, 2026. This bill pushes that expiration date back five years, to July 1, 2031.
The process for claiming the exemption stays largely the same: a qualifying organization still has to pay sales and use tax upfront on its purchases and then file a claim for a refund of the tax it paid on qualifying items. The bill also tweaks the wording of the law slightly, changing 'must' to 'shall' and clarifying that these refunds do not include interest. The law would take effect as soon as the Governor signs it.
### What it does
- Extends the expiration date of a sales and use tax exemption for certain tax exempt organizations' noncommercial written materials or mailings from July 1, 2026 to July 1, 2031.
- Keeps the existing refund process in place, where a qualifying organization pays sales and use tax upfront and then files a claim for a refund.
- Rewords the statute to clarify that no interest is paid on these refunds, replacing a double-negative phrasing with a direct statement.
- Changes a 'must' to 'shall' in describing the organization's obligation to pay tax before seeking a refund, a wording change with no substantive effect.
### Who it affects
Tax exempt organizations in Georgia that distribute noncommercial written materials or mailings and currently rely on this sales tax exemption, as well as the Georgia Department of Revenue, which processes the refund claims these organizations file.
### Why it matters
Without this extension, the tax exemption for noncommercial written materials or mailings by qualifying tax exempt organizations would expire on July 1, 2026. Extending it to 2031 lets these organizations keep recovering sales and use tax they pay on qualifying purchases through the refund process for five more years.
### Key provisions
- Section 1 amends O.C.G.A. § 48-8-3(101)(B) to move the exemption's sunset date from July 1, 2026 to July 1, 2031.
- Section 1 also clarifies that refunds issued under this provision do not include interest.
- Section 2 sets the effective date as the date the Governor signs the bill, or the date it becomes law without the Governor's signature.
- Section 3 repeals any existing laws that conflict with this Act.
## Status
- Status: Introduced (2026-02-11)
- Last action: House Second Readers (2026-02-17)
- Sponsors: John Carson, Bill Yearta, Danny Mathis, Mike Cameron, Matthew Gambill, Brad Thomas
- Official page: https://www.legis.ga.gov/legislation/73121
> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb1279.md?full=1