---
title: HB 1444. Sales and use tax; require each sales tax return include specific information
collection: bills
id: 2025-2026/hb1444
cite_as: HB 1444, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1444
md_url: https://georgiacommons.org/bills/2025-2026/hb1444.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1444/text
source_url: https://www.legis.ga.gov/legislation/73606
date: 2026-02-26
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/hb1444.md?full=1
bill_number: HB 1444
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-02-24
last_action: House Second Readers
sponsors:
- Trey Kelley
- Shaw Blackmon
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1444/2025
upstream_id: 2123604
summaries_model: claude-sonnet-5
topic_tags:
- sales tax
- local government revenue
- tax reporting
- municipal finance
---
# HB 1444. Sales and use tax; require each sales tax return include specific information
## Text
House Bill 1444
By: Representatives Kelley of the 16th and Blackmon of the 146th
A BILL TO BE ENTITLED
AN ACT
To amend Part 2 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated, relating to imposition, rate, collection, and assessment relative to state sales and
use tax, so as to require that each sales tax return include specific information regarding the
location at which such tax was collected, the identity of the entity collecting such tax, and
the North American Industry Classification System Code for such entity, where applicable;
to require that the department maintain sales tax data differentiating sales made within the
limits of a municipality from sales made within the unincorporated area of a county; to
provide for the publication of such data; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Part 2 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated,
relating to imposition, rate, collection, and assessment relative to state sales and use tax, is
amended in Code Section 48-8-30, relating to imposition, rate, and collection of tax, by
adding a new subsection to read as follows:
"(l)(1) On or after January 1, 2027, each sales tax return remitting taxes collected under
this chapter shall include the location at which any of the taxes remitted were collected,
including separate line items for collections made within the city limits of a municipality
and collections made within an unincorporated area of a county. Vendors submitting
such sales tax returns shall provide a North American Industry Classification System
code with each respective sales tax return.
(2) The commissioner shall compile and organize sales tax data differentiating sales
made within the limits of a municipality from sales made within the unincorporated area
of a county. In the event that a municipality is located in more than one county, the
compiled sales tax data shall distinguish between such sales made within the municipal
limits of each respective county.
(3) On or before December 31 of each calendar year beginning on and after January 1,
2027, the commissioner shall publish on the department's website the aggregate sales tax
data specified by the North American Industry Classification System."
SECTION 2.
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.
A Georgia House bill would require businesses to report the exact location where they collected sales tax, and require the state to publish that data broken down by city and county starting in 2027.
### Plain-language summary
Currently, Georgia's sales tax returns do not require businesses to specify exactly where sales tax was collected or what industry the business is in. This bill would change that by amending Georgia's sales tax law (O.C.G.A. § 48-8-30).
Starting January 1, 2027, every sales tax return would have to show the location where the tax was collected, with separate entries for sales made inside a city versus sales made in the unincorporated part of a county. Businesses would also have to include their North American Industry Classification System (NAICS) code, a standard federal code identifying what kind of industry they operate in. The Georgia Department of Revenue would then have to organize this data by city and county, handling municipalities that span more than one county by splitting the data accordingly, and publish the aggregated data by industry on its website by December 31 of each year starting in 2027.
### What it does
- Requires every sales tax return filed after January 1, 2027 to list the specific location where the tax was collected.
- Requires returns to separately break out sales tax collected inside a municipality's city limits from sales tax collected in the unincorporated part of a county.
- Requires vendors to include their North American Industry Classification System (NAICS) code, a federal code identifying their industry, with each return.
- Directs the Georgia Department of Revenue to compile sales tax data split by city versus unincorporated county, including special handling when a city crosses county lines.
- Requires the department to publish aggregate sales tax data organized by industry code on its website by December 31 each year starting in 2027.
### Who it affects
Georgia businesses that collect and remit sales tax, the Georgia Department of Revenue, and city and county governments that rely on sales tax collection data to understand where revenue is generated within their borders.
### Why it matters
City and county officials would gain detailed, publicly available data showing exactly how much sales tax comes from inside city limits versus unincorporated areas, which could inform local budgeting and revenue-sharing decisions. Businesses would face a new reporting requirement on every sales tax return.
### Key provisions
- Section 1 adds a new subsection (l) to O.C.G.A. § 48-8-30 requiring location and industry code information on sales tax returns starting January 1, 2027.
- Subsection (l)(1) requires separate line items for tax collected within a municipality's city limits versus within an unincorporated county area, plus a NAICS code from each vendor.
- Subsection (l)(2) requires the commissioner to compile data distinguishing municipal from unincorporated sales, and to split data by county when a municipality spans multiple counties.
- Subsection (l)(3) requires the commissioner to publish aggregate sales tax data by NAICS industry code on the department's website by December 31 each year starting in 2027.
- Section 2 repeals any conflicting laws.
## Status
- Status: Introduced (2026-02-24)
- Last action: House Second Readers (2026-02-26)
- Sponsors: Trey Kelley, Shaw Blackmon
- Official page: https://www.legis.ga.gov/legislation/73606
> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb1444.md?full=1