--- title: HB 280. Sales and use tax; change certain definitions collection: bills id: 2025-2026/hb280 cite_as: HB 280, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb280 md_url: https://georgiacommons.org/bills/2025-2026/hb280.md text_url: https://georgiacommons.org/bills/2025-2026/hb280/text source_url: https://www.legis.ga.gov/legislation/69947 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/hb279.md next: https://georgiacommons.org/bills/2025-2026/hb281.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 129 omitted_url: https://georgiacommons.org/bills/2025-2026/hb280.md?full=1 bill_number: HB 280 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 - Vance Smith - Trey Kelley - Clint Crowe - Bruce Williamson text_version: Introduced has_text: true legiscan_url: https://legiscan.com/GA/bill/HB280/2025 upstream_id: 1958343 summaries_model: claude-sonnet-5 topic_tags: - sales tax - use tax - tax definitions - Georgia tax law --- # HB 280. Sales and use tax; change certain definitions ## Text House Bill 280 By: Representatives Martin of the 49th, Blackmon of the 146th, Smith of the 138th, Kelley of the 16th, 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 for 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. A Georgia House bill would revise the legal definition of 'business' used throughout the state's sales and use tax law, a change that could affect who counts as engaged in taxable business activity. ### Plain-language summary Georgia's sales and use tax law (O.C.G.A. § 48-8-2) defines key terms used to decide who must collect and pay sales tax. This bill rewrites the definition of 'business' in that section. Under the new wording, '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. The bill does not change tax rates, exemptions, or filing procedures elsewhere in the sales and use tax chapter; it only revises this one definition. If enacted, the change would take effect immediately upon the Governor's signature or upon becoming law without a signature, and any laws that conflict with the new definition would be repealed. ### What it does - Rewrites the definition of 'business' in Georgia's sales and use tax law (O.C.G.A. § 48-8-2), which governs who may be subject to sales tax collection duties. - Defines 'business' broadly as any activity engaged in, or caused to be engaged in, by any person for direct or indirect gain, benefit, or advantage. - Sets the effective date as immediately upon the Governor's signature or upon the bill becoming law without signature. - Repeals any existing Georgia laws that conflict with the revised definition. ### Who it affects Businesses and individuals engaged in commercial activity in Georgia, the Georgia Department of Revenue, which administers sales and use tax collection, and any person whose activities might newly fall inside or outside the legal definition of 'business' for tax purposes. ### Why it matters Because the definition of 'business' determines who must register, collect, and remit sales tax, even a small wording change can affect which activities or individuals are treated as subject to Georgia's sales and use tax rules in day-to-day tax administration. ### Key provisions - Section 1 amends Code Section 48-8-2 by revising paragraph (4), the definition of 'business,' to mean any activity engaged in, or caused to be engaged in, for direct or indirect gain, benefit, or advantage. - Section 2 makes the law effective immediately upon the Governor's approval or upon becoming law without approval. - Section 3 repeals any conflicting laws. ## Status - Status: Introduced (2025-02-05) - Last action: House Second Readers (2025-02-10) - Sponsors: Charles Martin, Shaw Blackmon, Vance Smith, Trey Kelley, Clint Crowe, Bruce Williamson - Official page: https://www.legis.ga.gov/legislation/69947 > The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb280.md?full=1