Georgia CommonsSearch bills
Words find bills whose text, title, or summary carries them; a bill number such as HB 340 opens that bill. Search matches the words of the bill: ask in the words the bill would use.
40 bills for “Sales and use tax”.
Sales and use tax; sale of any tangible personal property used or consumed in connection with the generation, transmission, distribution, sale, or furnishing of electricity; exempt
Summary by Georgia Commons: House Bill 1176 would exempt public utilities from paying state and local sales and use taxes on equipment and materials used to generate, transmit, distribute, or sell electricity in Georgia, starting January 1, 2027.
Sales and Use Taxes; clothing and school related supplies during the second week of August each year; exempt sales
Summary by Georgia Commons: A Georgia Senate bill would revive the state's sales tax holiday on clothing and school supplies, setting it every year during the second week of August instead of a single 2016 date.
Sales and Use Taxes; any existing special district option sales and use tax (FLOST) cease to be imposed and levied immediately prior to the imposition of any local homestead option sales tax (LHOST); require
Summary by Georgia Commons: Senate Bill 10 would require any existing special district sales tax that funds local services (FLOST) to automatically stop the moment a county starts a new local homestead option sales tax (LHOST) covering the same area.
State Sales and Use Taxes; data center equipment sales and use tax exemption; advance the sunset date
Summary by Georgia Commons: A Georgia Senate bill would move up the expiration date of the state's sales and use tax exemption for data center equipment from January 1, 2032 to January 1, 2027.
Sales and use tax; limit number of local sales and use taxes by authorizing counties; revise provisions
Summary by Georgia Commons: House Bill 1285 would revise Georgia's cap on local sales taxes so counties can combine an enhanced homestead option sales tax with a local option sales tax without exceeding the state's overall local sales tax limit.
Sales and Use Taxes; sales of firearms, ammunition, gun safes, and related accessories during an 11 day period each year; exempt
Summary by Georgia Commons: A Georgia Senate bill would create an annual 11-day sales tax exemption for firearms, ammunition, gun safes, and related gun accessories, starting the second Friday of October each year.
Sales and use tax; exempt retail sale of electricity and natural gas for use by any residential property
Summary by Georgia Commons: A Georgia House bill would exempt residential electricity and natural gas purchases from state sales and use tax, but only starting the year after lawmakers repeal a separate existing exemption already on the books.
Sales and use tax; exemption for sale or use of certain noncommercial written materials or mailings by certain nonprofit organizations; extend sunset provision
Summary by Georgia Commons: A Georgia House bill would extend, from 2026 to 2031, a state and local sales tax exemption for noncommercial written materials and mailings distributed by certain nonprofit organizations.
Sales and use tax; exempt sales of clothing and school related supplies during the month of August each year
Summary by Georgia Commons: House Bill 1018 would create an annual Georgia sales tax holiday for clothing and school supplies throughout the month of August, and also exempt motor fuel from the state excise tax that same month every year.
Sales and use tax; require each sales tax return include specific information
Summary by Georgia Commons: A Georgia House bill would require businesses to report the exact location where they collected sales tax, and require the state to publish that data broken down by city and county starting in 2027.
Sales and use tax; change certain definitions
Summary by Georgia Commons: A Georgia House bill would revise the legal definition of 'business' used throughout the state's sales and use tax law, a change that could affect who counts as engaged in taxable business activity.
Sales and use tax; change certain definitions
Summary by Georgia Commons: House Bill 279 would rewrite the legal definition of "business" used in Georgia's sales and use tax law, a change that could affect who counts as engaging in taxable business activity.
Sales and use tax; menstrual discharge collection devices; create an exemption
Summary by Georgia Commons: A Georgia House bill would exempt menstrual discharge collection devices, such as tampons and menstrual cups, from the state's sales and use tax.
Sales and Use Taxes; certain menstrual discharge collection devices; create an exemption
Summary by Georgia Commons: A Georgia Senate bill would exempt menstrual discharge collection devices, such as tampons, pads, and menstrual cups, from state sales and use tax.
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
Summary by Georgia Commons: House Bill 1077 would extend, until the end of 2032, Georgia's sales tax exemption for tickets to certain nonprofit museums and fine arts events, and add a new exemption for admission to the Georgia National Fair. The bill has been vetoed.
Sales and use tax; exemption for certain high-technology data center equipment; revise sunset date
Summary by Georgia Commons: House Bill 559 would move up the expiration date for Georgia's sales and use tax exemption on high-technology data center equipment, ending it in 2026 instead of 2031.
Sales and use tax; use of noncommercial written materials or mailings by certain tax exempt organizations; extend sunset date
Summary by Georgia Commons: House Bill 1279 would extend, from 2026 to 2031, a Georgia sales tax exemption that lets certain tax-exempt organizations get refunds on taxes paid for noncommercial written materials and mailings.
Sales and use tax; maintenance and replacement parts for certain machinery used to mix or transport concrete; extend exemption sunset date
Summary by Georgia Commons: House Bill 153 extends by five years a Georgia sales tax break on maintenance and replacement parts for concrete mixer trucks and equipment, pushing the exemption's expiration from mid-2026 to mid-2031.
Sales and Use Taxes; certain baby products and feminine hygiene products from taxation; exempt
Summary by Georgia Commons: A Georgia Senate bill would exempt children's diapers, baby formula, baby skin care products, and feminine hygiene products like tampons and pads from the state sales and use tax.
State Sales and Use Taxes; the data center equipment sales and use tax exemption; repeal
Summary by Georgia Commons: A Georgia Senate bill would end new sales tax exemptions for high-tech computer and data center equipment, and require electric utilities to write contract protections for ratepayers when serving very large power customers like data centers.
Sales and use tax; SPLOST; require enactment of a local Act for reimposition of such tax
Summary by Georgia Commons: A Georgia House bill would require county governments to get a local Act passed by the General Assembly before they can reimpose an expired special purpose local option sales tax (SPLOST).
MARTA; authority of local governing bodies to collect a 1 percent retail sales and use tax; extend sunset
Summary by Georgia Commons: A Georgia House bill would push back the expiration date for MARTA's 1 percent local sales and use tax in metro Atlanta from 2057 to 2067, keeping the higher tax rate in place for an extra decade.
Sales and Use Taxes; certain baby products from taxation; exempt
Summary by Georgia Commons: A Georgia Senate bill would exempt diapers, certain baby skin creams and wipes, child car seats, cribs, and strollers from the state's sales and use tax.
Sales and use tax; purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; provide exemption
Summary by Georgia Commons: House Bill 1209 creates a state sales and use tax exemption, capped at $7 million, for construction materials and property used to build and furnish certain buildings near a specific state-owned convention facility on a Savannah River island.
Sales and use tax; exempt materials used in construction, renovation, and rehabilitation of affordable housing by purely public charities
Summary by Georgia Commons: House Bill 1132 would exempt certain building materials from Georgia's state sales and use tax when purely public charities use them to build or fix up affordable single-family homes for low-income first-time buyers.
State-wide sales and use tax; property tax relief in counties or consolidated governments; provide - CA
Summary by Georgia Commons: A Georgia House resolution would ask voters to amend the state Constitution to create a new 1 percent statewide sales tax whose proceeds would be sent to counties and consolidated governments to lower property taxes.
Local government; sales and use tax for purpose of providing property tax relief; authorize - CA
Summary by Georgia Commons: A proposed Georgia constitutional amendment would let county and consolidated governments ask voters to approve a temporary 1 percent sales tax used only to lower property taxes on real estate.
Commerce and trade; rounding of total price of sale of goods or services when using legal tender; provide
Summary by Georgia Commons: House Bill 1112 would let Georgia merchants round cash sale totals to the nearest five cents when the penny is scarce, instead of requiring exact-cent pricing for in-person purchases.
Sales and use tax; new special purpose local option sales tax dedicated to certain healthcare purposes; provide
Summary by Georgia Commons: House Bill 1214 would let certain Georgia consolidated city-county governments ask voters to approve a new 1 percent sales tax dedicated to hospital funding, indigent care, and other healthcare shortfalls.
Income tax credit; business enterprises for leased motor vehicles; repeal and reserve
Summary by Georgia Commons: House Bill 165 rewrites Georgia's sales tax break for manufactured homes that are converted into real property, changing filing and penalty rules and removing a provision that had kept the exemption from applying to certain local sales taxes.
Revenue and taxation; eliminate ad valorem tax assessment of certain timber at sale or harvest - CA
Summary by Georgia Commons: A Georgia House resolution would ask voters to amend the state constitution to eliminate the property tax charged on timber when it is harvested or sold from certain conservation-designated land, with the state reimbursing local governments for the lost revenue.
Sales and use tax; new special purpose local option sales tax dedicated to healthcare purposes; provide
Summary by Georgia Commons: House Bill 1100 would let Georgia cities and counties ask voters to approve a new 1 percent sales tax dedicated to hospitals, clinics, and healthcare worker recruitment, lasting up to five years.
Sales and use tax; exempt materials used in construction of capital outlay projects for educational purposes; provisions
Summary by Georgia Commons: A Senate committee substitute for HB 229 would let Georgia taxpayers exclude certain overtime pay and cash tips from state income tax for tax years 2026 through 2028, despite the bill's original title about school construction sales tax exemptions.
Revenue and taxation; maximum amount of local sales and use taxes that may be imposed; provide
Summary by Georgia Commons: House Bill 537 would tighten Georgia's 2 percent cap on combined local sales taxes, add a narrow exception for MARTA-style transit taxes, and rework the rules for local special-purpose sales taxes used for property tax relief.
Local school systems; levy and collect a sales and use tax for maintenance and operation expenses; provide - CA
Summary by Georgia Commons: House Resolution 882 would ask Georgia voters to amend the state Constitution so local school systems can adopt a new sales tax of up to 1 percent to pay for day-to-day operating costs, while cutting property tax rates by a matching amount.
City of Toccoa; ad valorem taxes; homestead property determined annually for the special district based upon the proceeds of a new Local Homestead Option Sales Tax (LHOST); provide homestead exemption
Summary by Georgia Commons: A local bill for Stephens County would give Toccoa homeowners a property tax exemption tied to a new 1 percent local sales tax, pending voter approval this November.
Sumter County; ad valorem taxes; homestead property determined annually for the special district based upon the proceeds of a new Local Homestead Option Sales Tax (LHOST); provide homestead exemption
Summary by Georgia Commons: A Senate bill would give Sumter County homeowners a property tax break tied to a new 1 percent local sales tax, pending voter approval in a November 2026 referendum.
City of Plains; ad valorem taxes; homestead property determined annually for the special district based upon the proceeds of a new Local Homestead Option Sales Tax (LHOST); provide homestead exemption
Summary by Georgia Commons: Senate Bill 8 would let Plains, Georgia residents vote on a new homestead property tax exemption funded by a proposed 1 percent local sales tax in Sumter County, with the exemption running through 2039 if approved.
Baldwin County; ad valorem taxes; homestead property determined annually for the special district based upon the proceeds of a new Local Homestead Option Sales Tax (LHOST); provide homestead exemption
Summary by Georgia Commons: A Senate bill would give Baldwin County homeowners a new property tax break tied to a local 1 percent sales tax, but only if voters approve both in a November 2026 referendum.
Back to School Relief Act; enact
Summary by Georgia Commons: A Georgia House bill would create an annual sales tax holiday on clothing and school supplies over the last weekend of July, running through 2028, by amending the state's sales tax exemption law.