House Bill 165 (AS PASSED HOUSE AND SENATE)
By: Representatives Franklin of the 160th, Frye of the 122nd, Williams of the 168th,
Werkheiser of the 157th, Cameron of the 1st, and others
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 revise and expand a sales tax exemption for manufactured homes; to
provide for related matters; to provide an effective date; 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 by revising paragraph (102) of Code Section 48-8-3, relating to exemptions from
sales and use tax, as follows:
"(102)(A) Fifty percent of the sales price of a manufactured home if such manufactured
home is installed pursuant to Code Section 8-2-160 and will be converted to real
property pursuant to Code Section 8-2-183.1 within 30 days of the retail sale.
(B) As used in this paragraph, the term 'manufactured home' means a structure built on
a permanent chassis that:
(i) Is designed to be used as a dwelling;
(ii) Is transportable in one or more sections;
(iii) Contains plumbing, heating, air-conditioning, and electrical systems; and
(iv) Is designed to have an angled roof and contain an area of at least 650 square feet.
(C) Within 30 days of <del>a</del> <ins>the</ins> sale <ins>of a manufactured home that is</ins> exempted <del>as provided
for in</del> <ins>from taxation pursuant to</ins> subparagraph (A) of this paragraph, the seller shall
complete the requirements of Code Section 8-2-183.1 and properly file <del>a copy of</del> the
Certificate of Permanent Location with the clerk of superior court, or the commissioner
shall recover from the seller 1.5 times the amount of <del>tax</del> <ins>taxes</ins> exempted <del>by</del> <ins>pursuant
to</ins> this paragraph.
(D) <del>A</del> <ins>No</ins> manufactured home <del>that is</del> <ins>of which the sale was</ins> exempted <del>as provided in
</del> <ins>from taxation pursuant to</ins> subparagraph (A) of this paragraph shall <del>not</del> be eligible for
a Certificate of Removal from Permanent Location <ins>as</ins> provided <ins>for</ins> in Part 4 of Article 2
of Chapter 2 of Title 8, or any other manner of a return to tangible personal property
unless the amount <ins>of taxes</ins> exempted pursuant to subparagraph (A) of this paragraph
is paid to the commissioner.
<del>(E) The exemption provided for in subparagraph (A) of this paragraph shall not apply
to any sales and use tax levied or imposed in an area consisting of less than the entire
state, however authorized, including, but not limited to, such taxes authorized by or
pursuant to:
(i) Constitutional amendment;
(ii) Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as
amended, the 'Metropolitan Atlanta Rapid Transit Authority Act of 1965'; or
(iii) Article 2, 2A, 3, 4, 5, or 5A of this chapter;"
</del> SECTION 2.
This Act shall become effective on July 1, 2026.
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.