Georgia CommonsHB 1077: 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
Última acción: 12 de mayo de 2026 · Veto V5
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.
Los resúmenes de abajo son traducciones de resúmenes en inglés escritos por un modelo de IA (claude-sonnet-5) a partir del texto del proyecto de ley; no forman parte de él. El proyecto de ley está en inglés. Cite el texto, no el resumen. El texto almacenado es la versión Enrolled, la más reciente que tiene LegiScan.
El resumen en español de este proyecto de ley se está preparando. Mientras tanto se muestra el resumen en inglés.
En lenguaje claro
Georgia law already exempts sales tax on tickets, fees, and charges of admission to fine arts performances or exhibitions at certain nonprofit facilities, such as symphonies, ballet, theater, and museums of cultural significance, but that exemption was set to expire at the end of 2027. House Bill 1077 pushes that expiration date back to December 31, 2032, keeping the tax break in place for those organizations for several more years. The bill also adds a brand new exemption: sales tax would no longer apply to tickets, fees, or charges for admission to the Georgia National Fair, held at the Georgia National Fairgrounds and Agricenter. If enacted, the changes would take effect July 1, 2026, and apply to taxable years beginning on or after January 1, 2027. The Governor vetoed the bill, so as passed by the legislature it does not become law.
Qué hace el proyecto de ley
- Extends the sunset date on the sales tax exemption for fine arts performances and exhibitions at qualifying nonprofit facilities from December 31, 2027 to December 31, 2032.
- Creates a new sales tax exemption for tickets, fees, or charges of admission to the Georgia National Fair at the Georgia National Fairgrounds and Agricenter.
- Keeps the existing definition of 'fine arts' unchanged, covering symphony music, ballet, opera, theater, painting, sculpture, and similar art forms.
- Sets an effective date of July 1, 2026, applicable to taxable years beginning on or after January 1, 2027.
- Was vetoed by the Governor, meaning the bill as passed does not take effect.
A quién afecta
Nonprofit museums and arts organizations exempt under federal tax law, patrons who buy tickets to fine arts performances or exhibitions, organizers and visitors of the Georgia National Fair, and the state revenue system that collects sales tax.
Por qué importa
Had it become law, ticket buyers at qualifying museums, symphonies, theaters, and the Georgia National Fair would continue to avoid paying sales tax on admission, and nonprofit arts venues would keep a tax advantage set to expire in 2027. Because the Governor vetoed it, that exemption's original 2027 expiration remains in place and the fair exemption does not take effect.
Disposiciones clave
- Section 1 amends O.C.G.A. § 48-8-3, paragraph (100), extending the repeal date of the fine arts and museum ticket sales 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 held at the Georgia National Fairgrounds and Agricenter.
- Section 2 sets the effective date as July 1, 2026, applicable to taxable years starting on or after January 1, 2027.
- Section 3 repeals conflicting laws.
- The bill status shows it was vetoed on 2026-05-12, so these changes did not become Georgia law.
Del proyecto de ley
“Sales of tickets, fees, or charges for admission to a fine arts performance or exhibition conducted within a facility in this state that is owned or operated by an organization which is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code”
“Sales of tickets, fees, or charges for admission to the Georgia National Fair held at the Georgia National Fairgrounds and Agricenter.”
Cronología del estado
- Veto V5
- House Date Vetoed by Governor (Cámara de Representantes)
- House Sent to Governor (Cámara de Representantes)
- House Agreed Senate Amend or Sub (Cámara de Representantes)
- Senate Passed/Adopted By Substitute (Senado)
- Senate Third Read (Senado)
- Senate Engrossed (Senado)
- Senate Committee Favorably Reported By Substitute (Senado)
Mostrar el historial completo (18 acciones)
- Senate Recommitted (Senado)
- Senate Read Second Time (Senado)
- Senate Committee Favorably Reported (Senado)
- Senate Read and Referred (Senado)
- House Passed/Adopted (Cámara de Representantes)
- House Third Readers (Cámara de Representantes)
- House Committee Favorably Reported (Cámara de Representantes)
- House Second Readers (Cámara de Representantes)
- House First Readers (Cámara de Representantes)
- House Hopper (Cámara de Representantes)
Patrocinadores
- Noel Williams (R, HD-148)
- 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)
Votaciones
- Votación: Cámara de Representantes4 de marzo de 2026
155 a favor, 15 en contra (2 sin votar, 5 ausentes)
- Votación: Senado31 de marzo de 2026
33 a favor, 15 en contra (2 sin votar, 4 ausentes)
- Votación: Senado31 de marzo de 2026
43 a favor, 5 en contra (2 sin votar, 4 ausentes)
- Votación: Cámara de Representantes31 de marzo de 2026
153 a favor, 14 en contra (2 sin votar, 7 ausentes)
Temas
- sales tax exemption
- nonprofit arts funding
- museums
- Georgia National Fair
- state tax policy