---
title: HB 964. Revenue and taxation; state and local title ad valorem tax fee; exempt certain motor vehicles used in fire protection services for local governments
collection: bills
id: 2025-2026/hb964
cite_as: HB 964, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb964
md_url: https://georgiacommons.org/bills/2025-2026/hb964.md
text_url: https://georgiacommons.org/bills/2025-2026/hb964/text
source_url: https://www.legis.ga.gov/legislation/72213
date: 2026-03-31
status: engrossed
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.
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omitted: votes and history
omitted_chars: 1110
omitted_url: https://georgiacommons.org/bills/2025-2026/hb964.md?full=1
bill_number: HB 964
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-02-18
last_action: Senate Tabled
sponsors:
- Charles Cannon
- Johnny Chastain
- Lauren McDonald
- Al Williams
- Eddie Lumsden
- Bill Hitchens
- John Albers
text_version: Comm Sub
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB964/2025
upstream_id: 2080509
summaries_model: claude-sonnet-5
topic_tags:
- fire departments
- vehicle taxes
- sales tax exemptions
- vaping and tobacco taxes
- local government funding
---
# HB 964. Revenue and taxation; state and local title ad valorem tax fee; exempt certain motor vehicles used in fire protection services for local governments
## Text
The Senate Committee on Finance offered the following
substitute to HB 964:
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 exempt from the state and local title ad valorem tax fee certain motor
vehicles used in the provision of fire protection services for local governments; to exempt
from sales and use taxes sales of tangible personal property used in the provision of fire
protection services for local governments; to revise a definition; to provide for related
matters; 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 in subsection (d) of Code Section 48-5C-1, relating to alternative ad valorem
taxation of motor vehicles and title ad valorem tax fee, by adding a new paragraph to read
as follows:
"(6.1) Motor vehicles owned or leased by or to an organization that is exempt from
taxation under Section 501(c)(3) of the Internal Revenue Code and used substantially in
the exercise of the general and emergency powers enumerated in Code Sections 25-3-1
and 25-3-2 for a county, city, or other political subdivision shall not be subject to the state
and local title ad valorem tax fees provided for under paragraph (1) of subsection (b) of
this Code section."
SECTION 2.
Said title is further amended in Code Section 48-8-3, relating to exemptions from sales and
use taxes, by revising paragraph (26), which is reserved, as follows:
"(26) Sales of tangible personal property to an organization that is exempt from taxation
under Section 501(c)(3) of the Internal Revenue Code to be used substantially in the
exercise of the general and emergency powers enumerated in Code Sections 25-3-1
and 25-3-2 for a county, city, or other political subdivision Reserved;"
SECTION 3.
Said title is further amended in Code Section 48-11-1, relating to definitions relative to taxes
on tobacco and vaping products, by revising paragraph (2) as follows:
"(2) 'Alternative nicotine product dealer' means any person located within the borders of
this state who sells or distributes alternative nicotine products to a consumer in this state."
SECTION 4.
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 Senate committee substitute for HB 964 would exempt nonprofit fire departments' vehicles and supplies from the state and local title tax and sales tax when used for county or city fire protection and emergency response.
### Plain-language summary
Under current Georgia law, motor vehicles are generally subject to the state and local title ad valorem tax fee (a one-time tax paid when a vehicle is titled), and there is no clear sales tax exemption for equipment bought by nonprofit fire-service organizations. This bill changes that for a specific group: nonprofit organizations recognized as tax-exempt under Section 501(c)(3) of the federal tax code that provide fire protection or emergency services for a county, city, or other local government under Georgia's general and emergency powers laws (O.C.G.A. §§ 25-3-1 and 25-3-2).
The bill exempts vehicles owned or leased by these organizations from the title ad valorem tax fee when the vehicles are used substantially for that fire and emergency service work. It also creates a sales and use tax exemption for tangible personal property (physical goods and equipment) sold to these organizations for the same purpose. A separate section also tweaks the definition of 'alternative nicotine product dealer' in the tobacco and vaping tax law, removing the requirement that the dealer be physically located in Georgia, so the definition now covers anyone selling to a consumer in the state regardless of where the seller is located.
### What it does
- Exempts motor vehicles owned or leased by 501(c)(3) nonprofit organizations from the state and local title ad valorem tax fee when the vehicles are used substantially for fire protection or emergency services for a local government.
- Creates a sales and use tax exemption for tangible personal property sold to those same nonprofit organizations for use in providing fire protection or emergency services for a county, city, or other political subdivision.
- Removes the requirement that an 'alternative nicotine product dealer' be physically located within Georgia, so the tobacco and vaping tax law now covers any seller reaching a Georgia consumer.
- Repeals any existing laws that conflict with these changes.
### Who it affects
Nonprofit organizations that provide fire protection or emergency services under contract or arrangement with counties and cities, local governments that rely on these nonprofit fire services, sellers of vehicles and equipment to those organizations, and out-of-state or online sellers of alternative nicotine and vaping products who reach Georgia consumers.
### Why it matters
Nonprofit fire departments and similar emergency service organizations serving local governments would save money on vehicle titling fees and on purchases of equipment and supplies, potentially lowering their operating costs. The vaping law change would extend Georgia's dealer definition and tax obligations to out-of-state sellers who were not clearly covered before.
### Key provisions
- Section 1 amends O.C.G.A. § 48-5C-1 to add a new exemption so vehicles owned or leased by 501(c)(3) organizations used substantially for county or city fire and emergency powers are not subject to the state and local title ad valorem tax fee.
- Section 2 amends O.C.G.A. § 48-8-3 to fill a previously 'reserved' exemption slot with a sales and use tax exemption for goods sold to those same nonprofit fire and emergency service organizations.
- Section 3 amends O.C.G.A. § 48-11-1's definition of 'alternative nicotine product dealer' by deleting the requirement that the dealer be located within Georgia's borders.
- Section 4 repeals any conflicting laws.
## Status
- Status: Engrossed (2026-02-18)
- Last action: Senate Tabled (2026-03-31)
- Sponsors: Charles Cannon, Johnny Chastain, Lauren McDonald, Al Williams, Eddie Lumsden, Bill Hitchens, John Albers
- Official page: https://www.legis.ga.gov/legislation/72213
> The history, votes, and amendments (1,110 characters) are at https://georgiacommons.org/bills/2025-2026/hb964.md?full=1