Georgia CommonsHB 1298: Sales and use tax; exempt retail sale of electricity and natural gas for use by any residential property
Versión Introduced, la más reciente que tiene LegiScan · Última acción: 18 de febrero de 2026 · Introduced
El texto tal como lo tiene LegiScan, leído del PDF que publica la legislatura, sin los números de línea del margen, los encabezados ni los pies de página. Aquí los saltos de línea se unen en párrafos; no se cambia ninguna palabra. El texto está en inglés.
Las palabras subrayadas son las que el proyecto de ley agrega a la ley vigente y las tachadas son las que elimina, tal como las muestra el proyecto impreso.
House Bill 1298
By: Representatives Cannon of the 172nd, Corbett of the 174th, Huddleston of the 72nd, Kelley of the 16th, and Blackmon of the 146th
A BILL TO BE ENTITLED
AN ACT
To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so 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 for such exemption; to provide for related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended in Code Section 48-8-3, relating to exemptions from sales and use taxes, by deleting "or" at the end of paragraph (104), by replacing the period with "; or" at the end of paragraph (105), and by adding a new paragraph to read as follows: "(106) Beginning on January 1 of the year following the repeal of paragraph (68.1) of this Code section, retail sale of electricity and natural gas for use by any residential property."
SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.