HB 153: Sales and use tax; maintenance and replacement parts for certain machinery used to mix or transport concrete; extend exemption sunset date

Georgia law already exempts certain maintenance and replacement parts for machinery used to mix and transport freshly mixed concrete from sales and use tax, covering things like mixer components, engines, hydraulics, structural parts, and safety components. That exemption was set to expire on June 30, 2026. This bill amends Georgia's sales and use tax law (O.C.G.A. § 48-8-3.2) to push that expiration date back to June 30, 2031, keeping the tax break in place for five more years. The exemption still does not cover sales and use taxes on the motor fuel used to power a concrete mixer truck, which remains taxable. No other parts of the exemption change.

• Extends the sunset date for the sales and use tax exemption on maintenance and replacement parts for concrete mixing and transport equipment from June 30, 2026 to June 30, 2031.
• Leaves the scope of the exemption unchanged, still covering mixers, engines, hydraulics, structural components, and safety components on concrete mixing machinery.
• Keeps in place the exclusion that motor fuel used as energy in a concrete mixer truck is not exempt or refundable from sales and use tax.
• Repeals any conflicting Georgia laws, a standard closing provision with no independent substantive effect.

Concrete producers and construction companies that own or maintain concrete mixer trucks and related equipment, along with parts suppliers who sell to them, are the main groups affected by this continued tax exemption under Georgia law.

Without this extension, concrete equipment operators would have started paying sales tax on maintenance and replacement parts starting July 2026. By pushing the sunset date to 2031, the bill keeps those parts tax free for five more years, affecting operating costs for the concrete industry in Georgia.

• Section 1 amends paragraph (12) of subsection (e) of O.C.G.A. § 48-8-3.2 to change the exemption's end date from June 30, 2026 to June 30, 2031.
• The exemption covers maintenance and replacement parts for machinery or equipment used to mix, agitate, and transport freshly mixed, unhardened concrete, including mixers, engines, hydraulics, structural and safety components.
• The provision explicitly states that motor fuel used as energy in a concrete mixer truck remains subject to sales and use tax and is not exempt or refundable.
• Section 2 repeals any conflicting laws, a routine closing clause.

1. 2025-07-01Effective Date
2. 2025-05-09Act 80
3. 2025-05-09House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-31Senate Passed/Adopted (Senate)
6. 2025-03-31Senate Third Read (Senate)
7. 2025-03-31Senate Engrossed (Senate)
8. 2025-03-21Senate Read Second Time (Senate)

• Beth Camp (R, HD-135)Primary sponsor
• Trey Kelley (R, HD-16)
• Noel Williams, Jr. (R, HD-148)
• Vance Smith (R, HD-138)
• Rob Clifton (R, HD-131)
• Matt Barton (R, HD-5)
• Rick Williams (R, SD-25)

1. PassedHouse voteFebruary 24, 2025

   168 yea, 3 nay (2 not voting, 7 excused)

   PASSAGE: House Vote #74

2. PassedSenate voteMarch 31, 2025

   30 yea, 20 nay (5 not voting, 1 excused)

   MOTION TO ENGROSS: HB 144, HB 153, HB 511: Senate Vote #340

3. PassedSenate voteMarch 31, 2025

   44 yea, 7 nay (2 not voting, 3 excused)

   PASSAGE: Senate Vote #356

• sales tax exemptions
• concrete industry
• construction equipment taxes
• Georgia tax law