--- title: HB 279. Sales and use tax; change certain definitions collection: bills id: 2025-2026/hb279 cite_as: HB 279, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb279 md_url: https://georgiacommons.org/bills/2025-2026/hb279.md text_url: https://georgiacommons.org/bills/2025-2026/hb279/text source_url: https://www.legis.ga.gov/legislation/69946 date: 2025-02-10 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. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb278.md next: https://georgiacommons.org/bills/2025-2026/hb280.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 129 omitted_url: https://georgiacommons.org/bills/2025-2026/hb279.md?full=1 bill_number: HB 279 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2025-02-05 last_action: House Second Readers sponsors: - Charles Martin - Shaw Blackmon - Trey Kelley - Vance Smith - Clint Crowe - Bruce Williamson text_version: Introduced has_text: true legiscan_url: https://legiscan.com/GA/bill/HB279/2025 upstream_id: 1958380 summaries_model: claude-sonnet-5 topic_tags: - sales tax - tax definitions - Georgia tax law - business regulation --- # HB 279. Sales and use tax; change certain definitions ## Text House Bill 279 By: Representatives Martin of the 49th, Blackmon of the 146th, Kelley of the 16th, Smith of the 138th, Crowe of the 118th, and others A BILL TO BE ENTITLED AN ACT To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to change certain definitions regarding such taxes; to provide an effective date; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, is amended in Code Section 48-8-2, relating to definitions regarding such taxes, by revising paragraph (4) as follows: "(4) 'Business' means any activity engaged in by any person or caused to be engaged in by any person with the object of direct or indirect gain, benefit, or advantage." SECTION 2. This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval. SECTION 3. 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. House Bill 279 would rewrite the legal definition of "business" used in Georgia's sales and use tax law, a change that could affect who counts as engaging in taxable business activity. ### Plain-language summary Georgia's sales and use tax law (O.C.G.A. § 48-8-2) currently defines what counts as a "business" for tax purposes. House Bill 279 replaces that definition with new wording: a business is any activity engaged in, or caused to be engaged in, by any person with the object of direct or indirect gain, benefit, or advantage. The bill does not change tax rates, exemptions, or filing procedures elsewhere in the sales and use tax chapter. It only touches this one definition. If the Governor signs it, or if it becomes law without a signature, the new definition takes effect immediately. All other state laws that conflict with the change would be repealed. ### What it does - Rewrites paragraph (4) of Georgia's sales and use tax definitions (O.C.G.A. § 48-8-2) to redefine the term "business." - Sets the new definition as any activity a person engages in, or causes to be engaged in, for direct or indirect gain, benefit, or advantage. - Leaves the rest of the sales and use tax chapter, including rates and exemptions, unchanged. - Takes effect as soon as the Governor signs it or it otherwise becomes law without a signature. - Repeals any existing state laws that conflict with the revised definition. ### Who it affects Anyone or any entity whose activities could be classified as a "business" under Georgia's sales and use tax law, including retailers, service providers, and other sellers who collect and remit sales tax, along with the Georgia Department of Revenue, which enforces this definition. ### Why it matters Because the definition of "business" determines who must collect and remit sales tax, changing its wording could affect which activities or individuals are treated as taxable businesses under Georgia law, even though the bill's practical scope is narrow and limited to this one definition. ### Key provisions - Section 1 revises paragraph (4) of O.C.G.A. § 48-8-2 to redefine "business" as any activity engaged in, or caused to be engaged in, by any person for direct or indirect gain, benefit, or advantage. - Section 2 sets the effective date as the date the Governor signs the bill or the date it becomes law without a signature. - Section 3 repeals any existing laws that conflict with the new definition. ## Status - Status: Introduced (2025-02-05) - Last action: House Second Readers (2025-02-10) - Sponsors: Charles Martin, Shaw Blackmon, Trey Kelley, Vance Smith, Clint Crowe, Bruce Williamson - Official page: https://www.legis.ga.gov/legislation/69946 > The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb279.md?full=1