--- title: HB 153. Sales and use tax; maintenance and replacement parts for certain machinery used to mix or transport concrete; extend exemption sunset date collection: bills id: 2025-2026/hb153 cite_as: HB 153, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb153 md_url: https://georgiacommons.org/bills/2025-2026/hb153.md text_url: https://georgiacommons.org/bills/2025-2026/hb153/text source_url: https://www.legis.ga.gov/legislation/69590 date: 2025-05-09 status: passed corpus_version: bills-2026-08-28 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. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb152.md next: https://georgiacommons.org/bills/2025-2026/hb154.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 1157 omitted_url: https://georgiacommons.org/bills/2025-2026/hb153.md?full=1 bill_number: HB 153 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2025-05-09 last_action: Effective Date 2025-07-01 sponsors: - Beth Camp - Trey Kelley - Noel Williams - Vance Smith - Rob Clifton - Matt Barton - Ricky Williams text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB153/2025 upstream_id: 1945169 summaries_model: claude-sonnet-5 topic_tags: - sales tax exemption - concrete industry - manufacturing equipment tax breaks - Georgia tax code --- # HB 153. Sales and use tax; maintenance and replacement parts for certain machinery used to mix or transport concrete; extend exemption sunset date ## Text 25 LC 50 1014/AP House Bill 153 (AS PASSED HOUSE AND SENATE) By: Representatives Camp of the 135th, Kelley of the 16th, Williams of the 148th, Smith of the 138th, Clifton of the 131st, and others A BILL TO BE ENTITLED AN ACT To amend Code Section 48-8-3.2 of the Official Code of Georgia Annotated, relating to 1 sales and use tax exemptions for manufacturing equipment, indus trial materials, packing2 supplies, and energy, so as to extend the sunset date for an exemption for maintenance and3 replacement parts for certain machinery or equipment used to mix or transport concrete; to4 provide for related matters; to repeal conflicting laws; and for other purposes.5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 SECTION 1.7 Code Section 48-8-3.2 of the Official Code of Georgia Annotated, relating to sales and use8 tax exemptions for manufacturing equipment, industrial material s, packing supplies, and9 energy, is amended by revising paragraph (12) of subsection (e), as follows: 10 "(12) For the period commencing on July 1, 2021, and ending on June 30, 2026, 2031,11 maintenance and replacement parts for machinery or equipment, stationary or in transit,12 used to mix, agitate, and transport freshly mixed concrete in a plastic and unhardened13 state, including but not limited to mixers and components, engi nes and components,14 interior and exterior operational controls and components, hydraulics and components,15 all structural components, and all safety components, provided that sales and use taxes16 H. B. 153 - 1 - 25 LC 50 1014/AP on motor fuel used as energy in a concrete mixer truck shall not be exempt or refundable;17 and"18 SECTION 2.19 All laws and parts of laws in conflict with this Act are repealed.20 H. B. 153 - 2 - ## 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 153 extends, from 2026 to 2031, a Georgia sales tax break on maintenance and replacement parts for the machinery that mixes and hauls wet concrete. ### Plain-language summary Georgia law already exempts certain parts used to maintain concrete mixing and transport equipment from sales and use tax, but that exemption was set to expire on June 30, 2026. House Bill 153 amends Georgia's tax code (O.C.G.A. § 48-8-3.2) to push that expiration date back five years, to June 30, 2031. The exemption covers maintenance and replacement parts for machinery or equipment, whether stationary or moving, that mixes, agitates, and transports freshly mixed concrete while it is still soft and unhardened. This includes mixers, engines, control systems, hydraulics, structural parts, and safety components. The bill does not change one existing limit: sales and use taxes on the motor fuel used to power a concrete mixer truck still are not exempt or refundable. ### What it does - Extends the sunset date for the sales and use tax exemption on concrete mixer parts from June 30, 2026 to June 30, 2031. - Keeps the exemption's scope the same, covering maintenance and replacement parts for machinery that mixes, agitates, or transports wet concrete. - Leaves in place the existing rule that motor fuel taxes for concrete mixer trucks are not exempt or refundable. - Repeals any prior laws that conflict with the extended exemption. ### Who it affects Concrete producers and ready-mix concrete companies that maintain mixer trucks and related equipment, along with construction contractors and suppliers who rely on that equipment, benefit from the continued tax break on parts used in their operations. ### Why it matters Without this change, the tax exemption on concrete mixer maintenance and replacement parts would have expired in mid-2026, raising costs for companies that keep this equipment running. Extending it to 2031 keeps those parts tax free for five more years. ### Key provisions - Section 1 revises 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 applies to parts for machinery used to mix, agitate, and transport freshly mixed, unhardened concrete, including mixers, engines, controls, hydraulics, structural parts, and safety components. - The provision reaffirms that motor fuel used as energy in a concrete mixer truck remains subject to sales and use tax and is not refundable. - Section 2 repeals any conflicting laws. ## Status - Status: Passed (2025-05-09) - Last action: Effective Date 2025-07-01 (2025-05-09) - Sponsors: Beth Camp, Trey Kelley, Noel Williams, Vance Smith, Rob Clifton, Matt Barton, Ricky Williams - Official page: https://www.legis.ga.gov/legislation/69590 > The history, votes, and amendments (1,157 characters) are at https://georgiacommons.org/bills/2025-2026/hb153.md?full=1