HB1077: HB1077 Sales and use tax; exemption for sales of tickets, fees, and charges of admission to certain museums and fine arts performances or exhibitions at nonprofit facilities; extend sunset date

Georgia law currently exempts sales tax on tickets, fees, and admission charges to certain nonprofit museums and fine arts performances or exhibitions, but that exemption is set to expire on December 31, 2027. House Bill 1077 amends Georgia's sales and use tax exemption law (O.C.G.A. § 48-8-3) to push that expiration date out to December 31, 2032. The bill also adds a brand new exemption: sales of tickets, fees, or charges for admission to the Georgia National Fair, held at the Georgia National Fairgrounds and Agricenter, would no longer be subject to sales tax. The changes would take effect July 1, 2026, and would apply to taxable years beginning on or after January 1, 2027. The bill has passed the House and Senate but was vetoed as of May 12, 2026.

• Extends the expiration date of the existing sales tax exemption for museum and fine arts admission tickets from December 31, 2027 to December 31, 2032.
• Creates a new sales tax exemption for tickets, fees, or charges for admission to the Georgia National Fair at the Georgia National Fairgrounds and Agricenter.
• Keeps the existing definition of 'fine arts' unchanged, covering symphony orchestra music, poetry, photography, ballet, dance, opera, theater, dramatic arts, painting, sculpture, ceramics, drawing, watercolor, graphics, printmaking, and architecture.
• Sets the changes to take effect July 1, 2026, and apply to taxable years beginning on or after January 1, 2027.

Nonprofit museums and fine arts organizations that sell admission tickets, patrons who buy tickets to museums, symphonies, ballet, opera, and similar performances, and visitors to the Georgia National Fair at the Georgia National Fairgrounds and Agricenter in Perry.

Without this extension, museums and fine arts venues covered by the exemption would have to start charging sales tax on admission after 2027, raising ticket costs for patrons. The new Georgia National Fair exemption would similarly keep sales tax off fair admission tickets.

• Section 1 amends O.C.G.A. § 48-8-3(100) by extending the sunset (expiration) date for the museum and fine arts admission tax exemption from December 31, 2027 to December 31, 2032.
• Section 1 adds new paragraph (105.1) exempting sales of tickets, fees, or charges for admission to the Georgia National Fair from sales and use tax.
• Section 2 sets the effective date as July 1, 2026, applicable to taxable years beginning on or after January 1, 2027.
• Section 3 repeals any conflicting laws.

1. 2026-05-12Veto V5
2. 2026-05-12House Date Vetoed by Governor (House)
3. 2026-04-07House Sent to Governor (House)
4. 2026-03-31House Agreed Senate Amend or Sub (House)
5. 2026-03-31Senate Passed/Adopted By Substitute (Senate)
6. 2026-03-31Senate Third Read (Senate)
7. 2026-03-31Senate Engrossed (Senate)
8. 2026-03-25Senate Committee Favorably Reported By Substitute (Senate)

• Noel Williams (R, HD-148)Primary sponsor
• John Corbett (R, HD-174)
• Charles Cannon (R, HD-172)
• Tyler Smith (R, HD-018)
• Debbie Buckner (D, HD-137)
• Patty Stinson (D, HD-150)
• Billy Hickman (R, SD-004)

1. PassedHouse voteMarch 4, 2026

   155 yea, 15 nay (2 not voting, 5 absent)

   Passage: House Vote #623

2. PassedSenate voteMarch 31, 2026

   33 yea, 15 nay (2 not voting, 4 absent)

   Motion To Engross: Hb 52, Hb 248, Hb 963, Hb 964, Hb 1001, Hb 1077, Hb 1116, Hb 1129, Hb 1132, Hb 1209: Senate Vote #876

3. PassedSenate voteMarch 31, 2026

   43 yea, 5 nay (2 not voting, 4 absent)

   Passage By Substitute: Senate Vote #891

4. PassedHouse voteMarch 31, 2026

   153 yea, 14 nay (2 not voting, 7 absent)

   Agree To Senate Substitute: House Vote #827

• sales tax exemptions
• museums and arts funding
• Georgia National Fair
• fine arts
• nonprofit organizations