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

26 HB 1077/AP House Bill 1077 (AS PASSED HOUSE AND SENATE) By: Representatives Williams of the 148th, Corbett of the 174th, Cannon of the 172nd, Smith of the 18th, Buckner of the 137th, and others A BILL TO BE ENTITLED AN ACT To amend Code Section 48-8-3 of the Official Code of Georgia An notated, relating to1 exemptions from sales and use taxes, so as to extend the sunset date applicable to the2 exemption for sales of tickets, fees, and charges of admission to certain museums and fine3 arts performances or exhibitions at nonprofit facilities; to cr eate an exemption for sales of4 tickets, fees, or charges for admission to the Georgia National Fair held at the Georgia5 National Fairgrounds and Agricenter; to provide for related mat ters; to provide for an6 effective date and applicability; to repeal conflicting laws; and for other purposes.7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8 SECTION 1.9 Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from10 sales and use taxes, is amended by revising paragraph (100), by striking "or" at the end of11 paragraph (104), by striking the period at the end of paragraph (105) and substituting "; or"12 in lieu thereof, and by adding a new paragraph to read as follows:13 "(100)(A) Sales of tickets, fees, or charges for admission to a fine arts performance or14 exhibition conducted within a facility in this state that is ow ned or operated by an15 organization which is exempt from taxation under Section 501(c) (3) of the Internal16 H. B. 1077 - 1 - 26 HB 1077/AP Revenue Code, or a museum of cultural significance, if such organization's or museum's17 mission is to advance the arts in this state and to provide art s, educational, and18 culturally significant programming and exhibits for the benefit and enrichment of the19 citizens of this state.20 (B) As used in this paragraph, the term 'fine arts' means musi c performed by a21 symphony orchestra, poetry, photography, ballet, dance, opera, theater, dramatic arts,22 painting, sculpture, ceramics, drawing, watercolor, graphics, p rintmaking, and23 architecture.24 (C) This paragraph shall stand repealed and reserved on December 31, 2027 2032;"25 "(105.1) Sales of tickets, fees, or charges for admission to th e Georgia National Fair26 held at the Georgia National Fairgrounds and Agricenter."27 SECTION 2.28 This Act shall become effective on July 1, 2026, and shall be applicable to all taxable years29 beginning on or after January 1, 2027.30 SECTION 3.31 All laws and parts of laws in conflict with this Act are repealed.32 H. B. 1077 - 2 -