Georgia General Assembly · Full text

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

Engrossed version, the latest LegiScan holds · Last action February 18, 2025 · Engrossed

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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(B) This paragraph shall stand repealed and reserved on July 1, 2030.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All laws and parts of laws in conflict with this Act are repealed.