SB 47: Sales and Use Taxes; sales of firearms, ammunition, gun safes, and related accessories during an 11 day period each year; exempt

Georgia law currently reserves a spot in the sales tax code (O.C.G.A. § 48-8-3, paragraph 85) without an active exemption there. This bill fills that spot by creating a state sales and use tax holiday specifically for firearms, ammunition, gun safes, and related accessories such as stocks, barrels, scopes, and magazines. The exemption would run for 11 days each year, beginning on the second Friday of October. During that window, these items would not be subject to Georgia's sales and use tax. The bill also builds in an expiration date: the exemption itself is set to repeal automatically on July 1, 2030, after which the tax break would end unless lawmakers renew it. The bill repeals any conflicting laws.

• Creates a new 11 day sales and use tax exemption each year for firearms, ammunition, gun safes, and related accessories.
• Sets the tax holiday to begin on the second Friday of October every year.
• Lists covered accessories to include stocks, barrels, scopes, and magazines, among other related items.
• Schedules the entire exemption to automatically repeal on July 1, 2030, ending the tax break unless renewed.
• Repeals any existing state laws that conflict with the new exemption.

Gun retailers and shooting sports stores in Georgia, who would need to apply the exemption during the sales window, and consumers buying firearms, ammunition, gun safes, or accessories like scopes and magazines during that 11 day period each October.

For 11 days each October, Georgians buying firearms, ammunition, gun safes, or accessories like scopes and magazines would pay no state sales tax on those purchases, lowering the cost at checkout. Retailers would need to track the exemption window and its 2030 expiration.

• Section 1 revises paragraph (85) of O.C.G.A. § 48-8-3 to replace a previously reserved (unused) provision with an active tax exemption.
• The exemption covers firearms, ammunition, gun safes, and related accessories including but not limited to stocks, barrels, scopes, and magazines.
• The tax-free period runs for 11 days starting the second Friday of October each year.
• The exemption is set to automatically repeal and revert to 'reserved' status on July 1, 2030.
• Section 2 repeals any other state laws that conflict with this new exemption.

1. 2025-02-18House Second Readers (House)
2. 2025-02-13House First Readers (House)
3. 2025-02-12Senate Passed/Adopted By Substitute (Senate)
4. 2025-02-12Senate Third Read (Senate)
5. 2025-02-12Senate Engrossed (Senate)
6. 2025-02-10Senate Read Second Time (Senate)
7. 2025-02-06Senate Committee Favorably Reported By Substitute (Senate)
8. 2025-01-29Senate Read and Referred (Senate)

• Jason Anavitarte (R, SD-031)Primary sponsor
• Matt Brass (R, SD-006)
• Steve Gooch (R, SD-051)
• Frank Ginn (R, SD-047)
• Randy Robertson (R, SD-029)
• Russ Goodman (R, SD-008)
• John Kennedy (R, SD-018)
• Larry Walker (R, SD-020)
• Blake Tillery (R, SD-019)
• Bo Hatchett (R, SD-050)
• Ben Watson (R, SD-001)
• Drew Echols (R, SD-049)
• Chuck Payne (R, SD-054)
• Ricky Williams (R, SD-025)
• Timothy Bearden (R, SD-030)
• Sam Watson (R, SD-011)
• Bill Cowsert (R, SD-046)
• Clint Dixon (R, SD-045)
• Ed Setzler (R, SD-037)

1. PassedSenate voteFebruary 12, 2025

   30 yea, 22 nay (1 not voting, 3 absent)

   Motion To Engross: Senate Vote #46

2. PassedSenate voteFebruary 12, 2025

   31 yea, 21 nay (0 not voting, 4 absent)

   Passage By Substitute: Senate Vote #48

• sales tax exemption
• firearms
• gun safes
• tax holiday
• ammunition