Georgia General Assembly · Full text

SB 52: "Timberlands Recovery, Exemption, and Earnings Stability (TREES) Act"; enact

Comm Sub version, the latest LegiScan holds · Last action April 2, 2026 · Engrossed

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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.