SB478: SB478 Outdoor Stewardship; provide for a sunset
2025-2026 Regular Session · Enrolled version · Last action May 12, 2026
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Senate Bill 478
By: Senators Watson of the 11th, Anavitarte of the 31st, Walker III of the 20th, Anderson
of the 24th, Goodman of the 8th and others
AS PASSED
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 6A of Title 12 of the Official Code of Georgia Annotated, relating to1
outdoor stewardship, so as to provide for a sunset; to raise th e percentage of moneys2
appropriated; to provide for related matters; to repeal conflic ting laws; and for other3
purposes.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
Chapter 6A of Title 12 of the Official Code of Georgia Annotate d, relating to outdoor7
stewardship, is amended by revising Code Section 12-6A-2, relating to purpose of funding8
protection of conservation land, as follows:9
"12-6A-2.10
(a) This chapter is enacted pursuant to Article III, Section IX, Paragraph VI(p)(q) of the11
Constitution, which authorizes up to 80 percent of all moneys received by the state from12
the sales and use tax collected by outdoor recreation equipment establishments classified13
under the 2007 North American Industry Classification Code 451110, sporting goods stores14
in the immediately preceding fiscal year to be dedicated to the Georgia Outdoor15
Stewardship Trust Fund for the purpose of funding the protection of conservation land.16
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(b) This chapter shall remain in effect until June 30, 2039, pursuant to Article III, Section17
IX, Paragraph VI(q) of the Constitution."18
SECTION 2.19
Said chapter is further amended in Code Section 12-6A-5, relati ng to establishment of the20
Georgia Outdoor Stewardship Trust Fund, by revising subsection (a) as follows:21
"(a) There is established the Georgia Outdoor Stewardship Trust Fund as a separate fund22
in the state treasury. Except as provided in subsections (c) and (d) of this Code section, the23
General Assembly shall appropriate to the trust fund 40 60 percent of all moneys received24
by the state from the sales and use tax collected by establishments classified under the 200725
North American Industry Classification Code 451110, sporting goods stores, in the most26
recently completed fiscal year."27
SECTION 3.28
All laws and parts of laws in conflict with this Act are repealed.29
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