---
title: SB 47. Sales and Use Taxes; sales of firearms, ammunition, gun safes, and related accessories during an 11 day period each year; exempt
collection: bills
id: 2025-2026/sb47
cite_as: SB 47, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb47
md_url: https://georgiacommons.org/bills/2025-2026/sb47.md
text_url: https://georgiacommons.org/bills/2025-2026/sb47/text
source_url: https://www.legis.ga.gov/legislation/69583
date: 2025-02-18
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: 834
omitted_url: https://georgiacommons.org/bills/2025-2026/sb47.md?full=1
bill_number: SB 47
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2025-02-12
last_action: House Second Readers
sponsors:
- Jason Anavitarte
- Matt Brass
- Steve Gooch
- Frank Ginn
- Randy Robertson
- Russ Goodman
- John Kennedy
- Larry Walker
- Blake Tillery
- Bo Hatchett
- Ben Watson
- Drew Echols
- Chuck Payne
- Ricky Williams
- Timothy Bearden
- Sam Watson
- Bill Cowsert
- Clint Dixon
- Ed Setzler
text_version: Engrossed
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB47/2025
upstream_id: 1945107
summaries_model: claude-sonnet-5
topic_tags:
- sales tax exemption
- firearms
- gun safes
- tax holiday
- ammunition
---
# SB 47. Sales and Use Taxes; sales of firearms, ammunition, gun safes, and related accessories during an 11 day period each year; exempt
## Text
Senate Bill 47
By: Senators Anavitarte of the 31st, Brass of the 6th, Gooch of the 51st, Ginn of the 47th,
Robertson of the 29th and others
AS PASSED SENATE
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to
exemptions from sales and use taxes, so as to exempt sales of firearms, ammunition, gun
safes, and related accessories during an 11 day period each year; to provide for related
matters; to provide for an automatic repeal; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from
sales and use taxes, is amended by revising paragraph (85) as follows:
"(85)(A) For 11 days beginning on the second Friday of October each year, sales of
firearms, ammunition, gun safes, and related accessories, including, but not limited to,
stocks, barrels, scopes, and magazines;
(B) This paragraph shall stand repealed and reserved on July 1, 2030. Reserved;"
SECTION 2.
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 bill would create an annual 11-day sales tax exemption for firearms, ammunition, gun safes, and related gun accessories, starting the second Friday of October each year.
### Plain-language summary
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.
### What it does
- 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.
### Who it affects
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.
### Why it matters
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.
### Key provisions
- 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.
## Status
- Status: Engrossed (2025-02-12)
- Last action: House Second Readers (2025-02-18)
- Sponsors: Jason Anavitarte, Matt Brass, Steve Gooch, Frank Ginn, Randy Robertson, Russ Goodman, John Kennedy, Larry Walker, Blake Tillery, Bo Hatchett, Ben Watson, Drew Echols, Chuck Payne, Ricky Williams, Timothy Bearden, Sam Watson, Bill Cowsert, Clint Dixon, Ed Setzler
- Official page: https://www.legis.ga.gov/legislation/69583
> The history, votes, and amendments (834 characters) are at https://georgiacommons.org/bills/2025-2026/sb47.md?full=1