Georgia CommonsHB 964: Revenue and taxation; state and local title ad valorem tax fee; exempt certain motor vehicles used in fire protection services for local governments
Comm Sub version, the latest LegiScan holds · Last action March 31, 2026 · Engrossed
The text as LegiScan holds it, read from the PDF the legislature publishes with its margin line numbers, running heads, and page footers removed. Line breaks are joined into paragraphs here; no word is changed.
Underlined words are what the bill adds to current law and struck-through words are what it removes, as the printed bill shows them.
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.