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; 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.
… For purposes of such 2 percent limitation, the taxes affected are any sales tax, use tax, or sales and use tax which is levied in an area consisting …
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.
… i) As used in this paragraph, the term 'local sales and use tax' means any sales tax, use tax, or local sales and use tax which is levied …
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.
… Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, is amended by revising paragraph (50) of Code Section 48 …
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.
… Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, is amended in Article 2B, relating to special district option …
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.
… Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, is amended by revising paragraph (101) as follows …
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.
… provisions relative to state sales and use taxes, so as to advance the sunset date for the data center equipment sales and use tax exemption; to provide for …
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.
… Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, is amended by revising subparagraph (A) of paragraph …
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.
… to state sales and use tax, so as to require that each sales tax return include specific information regarding the location at which such tax was collected, the …
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.
… Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, is amended by revising paragraph (50) of Code Section 48 …
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.
… Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, is amended in Code Section 48-8-2, relating to …
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.
… Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, is amended by revising paragraph (85) as follows …
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.
… as to exempt the retail sale of electricity and natural gas for use by any residential property from sales and use taxes; to provide for the start date …
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.
… Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, is amended by revising subparagraph (A) of paragraph …
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.
… Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, is amended in Code Section 48-8-2, relating to …
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.
… pay sales and use tax on all purchases and uses of tangible personal property and may obtain the benefit of this exemption from sales and use taxes by …
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.
… Code Section 48-8-3.2 of the Official Code of Georgia Annotated, relating to sales and use tax exemptions for manufacturing equipment, industrial materials, packing supplies, and …
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.
… Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use tax, is amended by revising subparagraph (A) of paragraph …
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.
… 48-8-3, relating to exemptions from sales and use tax, as follows: "(102)(A) Fifty percent of the sales price of a manufactured home if such manufactured …
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.
… STATE-WIDE SALES AND USE TAX FOR REAL PROPERTY TAX RELIEF Paragraph I. State-wide sales and use tax for real property tax relief purposes. (a) The state …
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.
… Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, is amended by striking "or" at the end …
Georgia Hygiene Essentials Tax-Free Period; enact
Summary by Georgia Commons: House Bill 1144 would create quarterly tax-free weekends in Georgia where the state sales tax does not apply to tampons, pads, and other menstrual hygiene products, starting in 2026 and running through 2031.
… Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, is amended in Article 1, relating to state sales and …
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.
… OPTIONAL SALES AND USE TAX FOR REAL PROPERTY TAX RELIEF Paragraph I. Optional sales and use tax for real property tax relief purposes. (a) The governing authority of …
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.
… A qualifying purchaser must pay sales and use tax on all purchases and uses of tangible property and construction material and may obtain the benefit of this exemption …
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.
… Said tax shall be added to the State Sales and Use Tax imposed by Article 1 of Chapter 8 of Title 48 of the O.C.G.A …
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.
… Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, is amended by revising paragraph (100), by striking …
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.
… Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, is amended by repealing paragraphs (68) and (68.1) of …
Alternative Homestead Option Sales and Use Tax Act of 2025; enact
Summary by Georgia Commons: HB731 would let Georgia counties create a new type of local sales tax, called an alternative homestead option sales and use tax, to fund capital projects and pay for a homestead property tax exemption, if voters approve it in a referendum.
… No credit shall be granted, however, against the sales and use tax imposed under this part for tax paid in another jurisdiction if the sales and use tax …
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.
… Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, is amended by striking "or" at the end …
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.
… For purposes of <del>this</del> <ins>such</ins> 2 percent limitation, the taxes affected are any sales tax, use tax, or sales and use tax which is …
Revenue and taxation; state and local title ad valorem tax fee; exempt certain motor vehicles used in fire protection services for local governments
Summary by Georgia Commons: A Georgia Senate committee substitute for HB 964 would exempt nonprofit fire departments' vehicles and supplies from the state and local title tax and sales tax when used for county or city fire protection and emergency response.
… Said title is further amended in Code Section 48-8-3, relating to exemptions from sales and use taxes, by revising paragraph (26), which is reserved, as follows …
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.
… to general provisions relative to state sales and use tax, so as to exempt from state sales and use taxation materials used in construction, renovation, and rehabilitation of …
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).
… Part 1 of Article 3 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to County Special Purpose Local Option Sales Tax (SPLOST …
"The Affordability Act of 2026"; enact
Summary by Georgia Commons: A Georgia Senate bill called 'The Affordability Act of 2026' would exempt baby products, health and first aid supplies, workforce training materials, home energy efficiency items, gun safes, and emergency supplies from Georgia's sales and use tax.
… Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use tax, is amended by revising subparagraph (A) of paragraph …
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.
… tax</del> <ins>taxes</ins> imposed pursuant to this Paragraph shall not be subject to any sales and use tax exemption with respect to the sale or use …
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.
… Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, is amended in paragraph (75) by revising subparagraph …
Ad valorem tax; expand definition of rental motor vehicle
Summary by Georgia Commons: A Senate substitute to HB 66 would let Georgia counties create a new 'alternative homestead option sales tax' of 1 percent, with the money used to fund capital projects and reduce homestead property tax bills, if voters approve it in a referendum.
… No credit shall be granted, however, against the sales and use tax imposed under this part for tax paid in another jurisdiction if the sales and use tax …
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.
… The tax authorized by this part shall be in addition to any other local sales and use tax. The imposition of any other local sales and use tax …
Transit SPLOST; time limits upon recalling of an election; provisions
Summary by Georgia Commons: A House Transportation Committee substitute for HB 1377 would bar counties from using Transit SPLOST sales tax money to offer free or reduced transit fares, and would make counties in air-quality nonattainment areas wait eight years before re-asking voters to approve the tax after a failed vote.
… A BILL TO BE ENTITLED AN ACT To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so …
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.
… The tax authorized by this part shall be in addition to any other local sales and use tax. The imposition of any other local sales and use tax …
Revenue and taxation; eliminate title ad valorem tax fee requirement for certain inherited vehicles
Summary by Georgia Commons: A Senate substitute for HB 186 would end the state sales and use tax exemption for high-technology data centers in Georgia, stopping new exemption certificates from being issued after the law takes effect.
… to state sales and use taxes, so as to repeal the data center equipment sales and use tax exemption; to allow for the continued use of certificates of …