Georgia General Assembly · Full text

HB 1298: Sales and use tax; exempt retail sale of electricity and natural gas for use by any residential property

Introduced version, the latest LegiScan holds · Last action February 18, 2026 · Introduced

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House Bill 1298

By: Representatives Cannon of the 172nd, Corbett of the 174th, Huddleston of the 72nd, Kelley of the 16th, and Blackmon of the 146th

A BILL TO BE ENTITLED

AN ACT

To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to exempt the retail sale of electricity and natural gas for use by any residential property from sales and use taxes; to provide for the start date for such exemption; to provide for related matters; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended in Code Section 48-8-3, relating to exemptions from sales and use taxes, by deleting "or" at the end of paragraph (104), by replacing the period with "; or" at the end of paragraph (105), and by adding a new paragraph to read as follows: "(106) Beginning on January 1 of the year following the repeal of paragraph (68.1) of this Code section, retail sale of electricity and natural gas for use by any residential property."

SECTION 2.

All laws and parts of laws in conflict with this Act are repealed.