--- title: SB 52. "Timberlands Recovery, Exemption, and Earnings Stability (TREES) Act"; enact collection: bills id: 2025-2026/sb52 cite_as: SB 52, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/sb52 md_url: https://georgiacommons.org/bills/2025-2026/sb52.md text_url: https://georgiacommons.org/bills/2025-2026/sb52/text source_url: https://www.legis.ga.gov/legislation/69629 date: 2026-04-02 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. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/sb51.md next: https://georgiacommons.org/bills/2025-2026/sb53.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 1045 omitted_url: https://georgiacommons.org/bills/2025-2026/sb52.md?full=1 bill_number: SB 52 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: Senate bill_type: bill status_date: 2025-02-18 last_action: House Passed/Adopted By Substitute sponsors: - Russ Goodman - John Kennedy - Blake Tillery - Steve Gooch - Harold Jones - Freddie Sims - Kim Jackson - Jason Anavitarte - Billy Hickman - Bill Cowsert - Sam Watson - Drew Echols - Max Burns - Matt Brass - Chuck Payne - Carden Summers - Lee Anderson - Jason Esteves - Michael Rhett - Ricky Williams - RaShaun Kemp - Ed Setzler - Sally Harrell - David Lucas - Josh McLaurin - Ben Watson - Nikki Merritt - Elena Parent - Tonya Anderson - Gail Davenport - Kenya Wicks - Clint Dixon - Ed Harbison - Sheikh Rahman - Nabilah Islam Parkes - Sonya Halpern - Bruce Williamson text_version: Comm Sub has_text: true legiscan_url: https://legiscan.com/GA/bill/SB52/2025 upstream_id: 1945172 summaries_model: claude-sonnet-5 topic_tags: - sales tax exemption - trucking industry - interstate commerce - Georgia tax law - freight carriers --- # SB 52. "Timberlands Recovery, Exemption, and Earnings Stability (TREES) Act"; enact ## Text The House Committee on Ways & Means offers the following substitute to SB 52: 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 state sales and use taxes, so as to provide for a definition relative to crossing state borders by common carriers; to provide for related matters; 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 state sales and use taxes, is amended by revising paragraph (33) as follows: "(33)(A) The sale of aircraft, watercraft, railroad locomotives and rolling stock, motor vehicles, and major components of each, which will be used principally to cross the borders of this state in the service of transporting passengers or cargo by common carriers and by carriers who hold common carrier and contract carrier authority in interstate or foreign commerce under authority granted by the United States government. Replacement parts installed by carriers in such aircraft, watercraft, railroad locomotives and rolling stock, and motor vehicles which become an integral part of the craft, equipment, or vehicle shall also be exempt from all taxes under this article. For purposes of this subparagraph, the term 'used principally to cross the borders of this state' shall be determined based on the overall nature of a carrier's interstate operations and shall not be construed to require that a majority of the miles traveled by a motor vehicle occur outside this state, nor shall such term be determined solely by mileage, the location of terminals, dispatch facilities, maintenance operations, or any other similar administrative factor; (B) In lieu of any tax under this article which would apply to the purchase, sale, use, storage, or consumption of the tangible personal property described in this paragraph but for this exemption, the tax under this article shall apply with respect to all fuel purchased and delivered within this state by or to any common carrier and with respect to all fuel purchased outside this state and stored in this state irrespective, in either case, of the place of its subsequent use;" 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 Senate bill (SB 52) would clarify how Georgia decides which trucks, trains, planes, and boats qualify for a state sales tax exemption because they cross state lines carrying freight or passengers. ### Plain-language summary Georgia law already exempts certain aircraft, watercraft, railroad equipment, and motor vehicles from state sales and use tax if they are 'used principally to cross the borders of this state' while carrying passengers or cargo for common and contract carriers. This bill amends that existing exemption in O.C.G.A. § 48-8-3 to add a definition explaining how that phrase should be interpreted. Under the new language, whether a vehicle qualifies would depend on the overall nature of a carrier's interstate operations, not on whether most of a truck's actual miles were driven outside Georgia. The bill specifically says the test cannot be based solely on mileage, or on where a carrier's terminals, dispatch centers, or maintenance shops are located. The rest of the exemption, including the rule that carriers still pay state fuel tax, remains unchanged. The bill repeals conflicting laws and does not state a delayed effective date. ### What it does - Adds a new definition to Georgia's sales and use tax exemption for interstate carriers (O.C.G.A. § 48-8-3), clarifying what counts as a vehicle 'used principally to cross the borders' of Georgia. - Specifies that this determination is based on a carrier's overall interstate operations rather than requiring that most driven miles occur outside Georgia. - Bars tax officials from basing the exemption determination solely on mileage or on the location of terminals, dispatch facilities, or maintenance operations. - Leaves in place the existing rule that carriers still owe state tax on fuel purchased or delivered in Georgia despite the vehicle exemption. - Repeals any other Georgia laws that conflict with this change. ### Who it affects Trucking, rail, air, and water freight and passenger carriers that operate across Georgia's borders, along with the Georgia Department of Revenue, which administers the sales and use tax exemption and would apply this new definition when reviewing carriers' tax filings. ### Why it matters Carriers whose vehicles spend a lot of time driving inside Georgia, but who still operate as part of a broader interstate business, could keep or gain access to the sales tax exemption on their vehicles under a clearer standard, rather than losing it based on a strict mileage count. ### Key provisions - Section 1 revises paragraph (33) of O.C.G.A. § 48-8-3, the sales and use tax exemption for common and contract carrier vehicles crossing Georgia's borders. - Adds new text defining 'used principally to cross the borders of this state' by reference to the carrier's overall interstate operations. - States the definition cannot be based solely on mileage traveled, or on the location of terminals, dispatch facilities, maintenance operations, or similar administrative factors. - Keeps unchanged the existing subparagraph (B) requiring carriers to pay state fuel tax on fuel purchased or delivered in Georgia, regardless of the exemption. - Section 2 repeals all laws and parts of laws in conflict with the Act. ## Status - Status: Engrossed (2025-02-18) - Last action: House Passed/Adopted By Substitute (2026-04-02) - Sponsors: Russ Goodman, John Kennedy, Blake Tillery, Steve Gooch, Harold Jones, Freddie Sims, Kim Jackson, Jason Anavitarte, Billy Hickman, Bill Cowsert, Sam Watson, Drew Echols, Max Burns, Matt Brass, Chuck Payne, Carden Summers, Lee Anderson, Jason Esteves, Michael Rhett, Ricky Williams, RaShaun Kemp, Ed Setzler, Sally Harrell, David Lucas, Josh McLaurin, Ben Watson, Nikki Merritt, Elena Parent, Tonya Anderson, Gail Davenport, Kenya Wicks, Clint Dixon, Ed Harbison, Sheikh Rahman, Nabilah Islam Parkes, Sonya Halpern, Bruce Williamson - Official page: https://www.legis.ga.gov/legislation/69629 > The history, votes, and amendments (1,045 characters) are at https://georgiacommons.org/bills/2025-2026/sb52.md?full=1