--- title: HB 890. Sales and use tax; exemption for sale or use of certain noncommercial written materials or mailings by certain nonprofit organizations; extend sunset provision collection: bills id: 2025-2026/hb890 cite_as: HB 890, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb890 md_url: https://georgiacommons.org/bills/2025-2026/hb890.md text_url: https://georgiacommons.org/bills/2025-2026/hb890/text source_url: https://www.legis.ga.gov/legislation/71920 date: 2025-04-04 status: introduced 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/hb889.md next: https://georgiacommons.org/bills/2025-2026/hb891.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 129 omitted_url: https://georgiacommons.org/bills/2025-2026/hb890.md?full=1 bill_number: HB 890 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2025-03-31 last_action: House Second Readers sponsors: - John Carson - Charles Martin - Shaw Blackmon text_version: Introduced has_text: true legiscan_url: https://legiscan.com/GA/bill/HB890/2025 upstream_id: 2017598 summaries_model: claude-sonnet-5 topic_tags: - sales tax exemption - nonprofit organizations - charitable mailings - tax refunds - Georgia tax law --- # HB 890. Sales and use tax; exemption for sale or use of certain noncommercial written materials or mailings by certain nonprofit organizations; extend sunset provision ## Text 25 LC 50 1267 House Bill 890 By: Representatives Carson of the 46th, Martin of the 49th, and Blackmon of the 146th A BILL TO BE ENTITLED AN ACT To amend Code Section 48-8-3 of the Official Code of Georgia An notated, relating to1 exemptions from sales and use taxes, so as to extend the sunset provision for an exemption2 from state and local sales and use taxes for the sale or use of certain noncommercial written3 materials or mailings by certain nonprofit organizations; to pr ovide for related matters; to4 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 of the Official Code of Georgia Annotated, relating to exemptions from8 sales and use taxes, is amended by revising paragraph (101) as follows:9 "(101)(A) The sale or use of noncommercial written materials or mailings by an10 organization which is exempt from taxation under Section 501(c) (3) of the Internal11 Revenue Code, if the organization is located in this state and provides such materials12 to charity supporters for educational, charitable, religious, or fundraising purposes, to13 the extent provided in subparagraph (B) of this paragraph.14 (B) This exemption shall apply from July 1, 2018, until July 1 , 2026 2031 . A15 qualifying organization must shall pay sales and use tax on all purchases and uses of16 H. B. 890 - 1 - 25 LC 50 1267 tangible personal property and may obtain the benefit of this exemption from sales and17 use taxes by filing a claim for refund of tax paid on qualifying items. All No refunds18 made pursuant to this paragraph shall not include interest;"19 SECTION 2.20 All laws and parts of laws in conflict with this Act are repealed.21 H. B. 890 - 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 890 would extend, from 2026 to 2031, a Georgia sales and use tax exemption for noncommercial written materials that qualifying nonprofit organizations mail to their supporters. ### Plain-language summary Georgia law currently gives certain nonprofit organizations a break on sales and use taxes for noncommercial written materials or mailings sent to charity supporters, but that break is set to expire on July 1, 2026. HB 890 would rewrite Georgia's sales and use tax exemptions law (O.C.G.A. § 48-8-3) to push that expiration date back five years, to July 1, 2031. The underlying exemption applies to organizations recognized as tax exempt under Section 501(c)(3) of the federal tax code that are based in Georgia and provide the materials for educational, charitable, religious, or fundraising purposes. Qualifying organizations still have to pay sales and use tax up front on the items and then get the tax back by filing a refund claim, and the bill keeps the rule that these refunds do not include interest. The bill also repeals any conflicting laws. ### What it does - Extends the sunset date for the sales and use tax exemption on qualifying nonprofit mailings from July 1, 2026 to July 1, 2031. - Keeps the exemption limited to organizations that are tax exempt under Section 501(c)(3) of the federal tax code and located in Georgia. - Continues to require that qualifying materials be provided to charity supporters for educational, charitable, religious, or fundraising purposes. - Preserves the existing process requiring nonprofits to pay sales and use tax upfront and then claim a refund rather than getting an automatic point-of-sale exemption. - Keeps in place the rule that refunds issued under this provision do not include interest. ### Who it affects Georgia-based nonprofit organizations with 501(c)(3) status that mail noncommercial educational, charitable, religious, or fundraising materials to supporters, along with the Georgia Department of Revenue, which processes the related tax refund claims. ### Why it matters Without this extension, the tax break for qualifying nonprofit mailings would expire on July 1, 2026, requiring affected organizations to pay sales and use tax on these materials with no refund option. Extending the sunset to 2031 keeps that cost relief available for five more years. ### Key provisions - Section 1 amends paragraph (101) of O.C.G.A. § 48-8-3 to change the exemption's end date from July 1, 2026 to July 1, 2031. - Subparagraph (A) restates the exemption's scope: noncommercial written materials or mailings from Georgia-based 501(c)(3) organizations distributed to charity supporters for educational, charitable, religious, or fundraising purposes. - Subparagraph (B) keeps the refund-based mechanism, requiring organizations to pay tax at purchase and later file a refund claim, with no interest paid on refunds. - Section 2 repeals any laws or parts of laws that conflict with the Act. ## Status - Status: Introduced (2025-03-31) - Last action: House Second Readers (2025-04-04) - Sponsors: John Carson, Charles Martin, Shaw Blackmon - Official page: https://www.legis.ga.gov/legislation/71920 > The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb890.md?full=1