--- title: House Ways & Means Committee, March 31, 2026 collection: meetings id: 2026-03-31/house-ways-and-means cite_as: House Ways & Means Committee, March 31, 2026, video https://vimeo.com/1178821281 (machine transcript by Georgia Commons) canonical_url: https://georgiacommons.org/meetings/2026-03-31/house-ways-and-means md_url: https://georgiacommons.org/meetings/2026-03-31/house-ways-and-means.md text_url: https://georgiacommons.org/meetings/2026-03-31/house-ways-and-means/text source_url: https://vimeo.com/1178821281 date: 2026-03-31 status: machine transcript corpus_version: meetings-2026-10-23-8c15ead0f18d license: Machine transcript and summaries by Georgia Commons from the General Assembly's public video; the video stays on the General Assembly's Vimeo channel; see about.md publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice. up: https://georgiacommons.org/meetings/2026-03-31.md previous: https://georgiacommons.org/meetings/2026-03-31/house-floor-part-3.md next: https://georgiacommons.org/meetings/2026-03-31/house-rules-2.md index: https://georgiacommons.org/meetings/index.md chamber: House body: House Ways & Means Committee body_url: https://georgiacommons.org/meetings/house-ways-and-means.md meeting_kind: committee session: 2025-2026 Regular Session start_time: 2026-03-31T13:00:00-04:00 location: 406 CLOB duration_seconds: 1720.0 video_id: 1178821281 video_title: Ways and Means 03.31.26 agenda_url: https://www.legis.ga.gov/api/document/agendas/house/Ways and Means%2F3.31.26 Ways & Means Committee Meeting Notice_TBD.pdf bills_discussed: - SB 52 summaries_model: gpt-6.1-sol transcript_turns: 76 --- # House Ways & Means Committee, March 31, 2026 House Ways & Means Committee; March 31, 2026; 2025-2026 Regular Session. Video, on the General Assembly's Vimeo channel: https://vimeo.com/1178821281. Agenda: https://www.legis.ga.gov/api/document/agendas/house/Ways and Means%2F3.31.26 Ways & Means Committee Meeting Notice_TBD.pdf. > This is a machine transcript of the General Assembly's video, made by a speech-recognition model. It is not an official record and can mishear words, names, and numbers. Speakers are not identified. The video is the record: every timestamp links to the moment it plays. ## Summary written by Georgia Commons Written by gpt-6.1-sol from the transcript below. It is not part of the record. Quote the transcript or the video, not the summary. The committee considered a substitute to [SB 52](https://georgiacommons.org/bills/2025-2026/sb52) that would replace the bill’s existing language with provisions on sales tax exemptions for interstate motor carriers. The presenter and a Department of Revenue representative described the proposal as putting existing department policy into law. Members asked how carriers would qualify, whether most travel must occur outside Georgia, and whether the change would affect state revenue. The committee passed the substitute by voice vote and adjourned. ## Bills discussed (1) Each account was written by gpt-6.1-sol from the stretch of the transcript it names. The bill's number is said in that stretch, unless it was the only bill on a committee's agenda. ### SB 52. "Timberlands Recovery, Exemption, and Earnings Stability (TREES) Act"; enact [SB 52](https://georgiacommons.org/bills/2025-2026/sb52) (2025-2026 Regular Session). From [0:20:45](https://vimeo.com/1178821281#t=1245s), turns 1 to 73. The presenter offered a substitute replacing all existing language with clarification of sales tax exemptions for interstate motor carriers, including trucks and repair parts. The presenter said ambiguity had complicated compliance and that the Department of Revenue supported the language. A department representative confirmed that it would put internal approval policy into law. One member repeatedly asked what evidence the department would use if the listed factors were not required. The representative said the listed factors were used to determine eligibility, but did not give specific examples. The presenter illustrated how a truck could serve destinations across state lines while traveling most miles within Georgia. Another member explained that the language did not require a majority of miles outside Georgia, and the questioning member acknowledged that the factors were not entirely excluded. A further member asked whether Georgia trucking businesses could count miles cumulatively toward the deduction, and the presenter agreed. In response to a fiscal-impact question, the presenter said there would be none because the proposal clarified existing law. The committee passed the substitute by voice vote; no vote count was stated. ## Transcript (76 turns) [0:20:16](https://vimeo.com/1178821281#t=1216s) Ladies and gentlemen, uh, we'll go ahead and call the Ways and Means Committee meeting to order. Um, not our, our usual, um, [0:20:24](https://vimeo.com/1178821281#t=1224s) I guess, standard operating procedure here, uh, but, um, we had a, a situation that the Department of Revenue has approved of and this codifies something in their policy and procedure manual, and I think they can validate that if, if they are here. I saw Joe earlier. But, um, we, we have a new substitute to, uh, Senate Bill 52, and Chairman Williamson's gonna present it. I'll, um- [0:20:50](https://vimeo.com/1178821281#t=1250s) Yeah. Happy to, Mr. Chairman, members of the committee, uh, bring before you for your consideration today, uh, s- uh, a House substitute to Senate Bill 52, um, and it's LC590465S. Um, and this bill, what we're proposing to do is use Senate Bill 52, strip out all the language, and insert the amendment that you have in f- front of you. And quite simply, it clarifies, uh, existing law on sales tax exemptions for interstate, uh, motor carriers. [0:21:23](https://vimeo.com/1178821281#t=1283s) Uh, there's been a lot of ambiguity, as I understand. This, uh, language comes, uh, with, um, with the approval and, uh, and the blessings of the Department of Revenue, and it's simply, uh, trying to provide clarity for our, uh, motor truckers in Georgia as to how to best, best accrue for and pay due and payable s- uh, sales taxes with respects to their, um, their, uh, uh, trucks and, uh, repairs to such for the parts. So I'd be happy to answer any questions. [0:21:53](https://vimeo.com/1178821281#t=1313s) Are there any questions? [0:21:56](https://vimeo.com/1178821281#t=1316s) Do you want to speak? [0:21:57](https://vimeo.com/1178821281#t=1317s) I can, yeah. Yeah. Avoidance. [0:22:00](https://vimeo.com/1178821281#t=1320s) Oh, no. Sorry. [0:22:01](https://vimeo.com/1178821281#t=1321s) Do you have a question there, Chairman- [0:22:03](https://vimeo.com/1178821281#t=1323s) Yes, sir. [0:22:03](https://vimeo.com/1178821281#t=1323s) Yeah, Chairman Jones. [0:22:05](https://vimeo.com/1178821281#t=1325s) Mr. Chairman, thank you for bringing the bill, and forgive my ignorance, but lines 20 through 22 effectively carve out what my brain goes towards in terms of determining in and out, in terms of cross border from, I'll just say, demonstrable facts. Can maybe you or the department give this committee a couple of examples of what you would be or what they would be looking at to make this determination, please? [0:22:31](https://vimeo.com/1178821281#t=1351s) Yeah. Thank you. And Nathan Gouzy with the Georgia Trucking Association. [0:22:35](https://vimeo.com/1178821281#t=1355s) Okay. [0:22:35](https://vimeo.com/1178821281#t=1355s) And on those two specific lines, I think we do have someone from DOR here, and I think this codifies what some of their internal language that they use right now, and I would, I would defer to the Department of Revenue on that. [0:22:46](https://vimeo.com/1178821281#t=1366s) Mr. Chairman, if you don't mind, just because the things that are carved out seem to be, I hate to call 'em the logical, but it just hits me- [0:22:54](https://vimeo.com/1178821281#t=1374s) No, let's get some clarification [0:22:54](https://vimeo.com/1178821281#t=1374s) ... from a data perspective. I'd like to just understand what the department looks, looks at, sir. [0:22:57](https://vimeo.com/1178821281#t=1377s) Yes, sir. Chairman, I think it's, uh, uh, valid, uh- [0:23:05](https://vimeo.com/1178821281#t=1385s) I'm gonna take one stab at this. For example, you're talking about the road miles in particular or- [0:23:11](https://vimeo.com/1178821281#t=1391s) Well, frankly, Mr. Chairman, all of those seem to be, I'll say, indicators of cross border. And what we're saying here is we're carving those out, and that the department doesn't necessarily look at those. So just my question would be, what does the department look at to make this determination? [0:23:28](https://vimeo.com/1178821281#t=1408s) Well, let, let's... Uh, Joe Snowden with the, uh, Department of Revenue's here. Let you a- uh, re- [0:23:33](https://vimeo.com/1178821281#t=1413s) Yes, Chairman- [0:23:34](https://vimeo.com/1178821281#t=1414s) ... reintroduce yourself [0:23:34](https://vimeo.com/1178821281#t=1414s) ... members of the committee. I can speak really quickly to that. So we've worked on this with them. Um, they've come and asked us to basically codify what we have as sort of an internal policy. Um, as, you know, the industry advances and different types of deliveries are done, we have worked with them to sort of work on what would be considered qualified for this, and this is really just sort of a codification of what sort of internal policy is for these approvals. [0:23:58](https://vimeo.com/1178821281#t=1438s) Mr. Chairman, could I ask a, a question then? [0:24:00](https://vimeo.com/1178821281#t=1440s) Sure. [0:24:00](https://vimeo.com/1178821281#t=1440s) Sir, I appreciate that this is the codification of an internal process, but if you don't mind, the m- the, the, the question is, if you're not looking at the things on lines 20, 21, and 22, what are you looking at to make this determination? [0:24:13](https://vimeo.com/1178821281#t=1453s) No, we... It is exactly what's written in the bill. These are, these are factors that we use to sort of determine qualification for the exemption. [0:24:20](https://vimeo.com/1178821281#t=1460s) But, but sir, on line 19- [0:24:22](https://vimeo.com/1178821281#t=1462s) What are we doing? [0:24:23](https://vimeo.com/1178821281#t=1463s) ... fourth and fifth words, "Shall not be construed to require." [0:24:27](https://vimeo.com/1178821281#t=1467s) Okay. [0:24:28](https://vimeo.com/1178821281#t=1468s) So is, is that drafted properly? [0:24:31](https://vimeo.com/1178821281#t=1471s) That's correct. [0:24:33](https://vimeo.com/1178821281#t=1473s) And sorry, Mr. Chairman, I don't mean to make this- [0:24:36](https://vimeo.com/1178821281#t=1476s) Do we have a copy he can look at? [0:24:38](https://vimeo.com/1178821281#t=1478s) May- maybe I could jump in there and give you my layman's example, uh, because I need a little- [0:24:43](https://vimeo.com/1178821281#t=1483s) Please [0:24:43](https://vimeo.com/1178821281#t=1483s) ... clarity on this as well. But let's say we have a, a trucking company in Albany, Georgia. And they are interstate, but their load, they, they might have a shared load or whatever. They're gonna pop over into, um, in Alabama. But for the majority of the travel, they, they in and out of Alabama, but then all, all the way through Georgia, up into Tennessee and Car- and Carolina and a couple other states. It's truly interstate. The economic activity is to get the load, in this example I'm using, to Alabama and to Tennessee and North Carolina before traveling all the way back down to Albany, Georgia. [0:25:14](https://vimeo.com/1178821281#t=1514s) It's interstate commerce, but, uh, in that particular example I'm giving, most of the road miles occur within the State of Georgia. But it is interstate commerce where the economic activity's happening. [0:25:28](https://vimeo.com/1178821281#t=1528s) One follow-up, Mr. Chairman. [0:25:29](https://vimeo.com/1178821281#t=1529s) Is that a, is that a fair example? [0:25:30](https://vimeo.com/1178821281#t=1530s) Oh, so if I could, Mr... I guess I'll, I'll say Chairman Williamson. [0:25:34](https://vimeo.com/1178821281#t=1534s) Sure. [0:25:34](https://vimeo.com/1178821281#t=1534s) So effectively what we're saying here, it's a nexus. So using your Albany example, going into Southeast Georgia, I mean Southwest Alabama, the fact that there was a nexus to Alabama, and then coming back and maybe hopping down into Tallahassee and then hopping back up into Albany, that is effectively what the review is, not necessarily total miles? [0:25:55](https://vimeo.com/1178821281#t=1555s) I think that's an illustration- [0:25:56](https://vimeo.com/1178821281#t=1556s) Or contract points [0:25:57](https://vimeo.com/1178821281#t=1557s) ... of, of one thing is Albany. [0:26:02](https://vimeo.com/1178821281#t=1562s) I get in trouble when I call it the same as that state up north [0:26:07](https://vimeo.com/1178821281#t=1567s) I, now, you said take a stab at this. I, I, thi- this is probably gonna really, uh, muddy the waters there, Mr. Chairman. But as I read it, it's a definition, right? "Used principally to cross the borders of this state, um, shall not be construed to require that a majority of miles be traveled outside the state," right? [0:26:28](https://vimeo.com/1178821281#t=1588s) Yes, sir. [0:26:28](https://vimeo.com/1178821281#t=1588s) So I, I guess, you know, it's almost like a, a, a, a double negative there, if you will. So I, I don't read it maybe quite as, as much of a, of a- [0:26:40](https://vimeo.com/1178821281#t=1600s) I agree with you. It's not a complete carve-out. But I was just interested in if we're not gonna be looking at those solely, then what are some of the other factors we look at? And I think at the end of the day, Chairman Williamson made it somewhat clear in terms of the nexus against, say, Alabama and Florida in that example, but I would've gone to Gainesville and not Tallahassee. [0:27:01](https://vimeo.com/1178821281#t=1621s) Thank you, Mr. Chairman. [0:27:03](https://vimeo.com/1178821281#t=1623s) Thank you. Your loss. [0:27:09](https://vimeo.com/1178821281#t=1629s) Who's 24? [0:27:11](https://vimeo.com/1178821281#t=1631s) Camp. [0:27:11](https://vimeo.com/1178821281#t=1631s) All right. I'm sorry. Chair Lady Camp. [0:27:13](https://vimeo.com/1178821281#t=1633s) All right. Thank you so much. Um, isn't it true that this bill is clarifying, as we have many trucking companies in Savannah, and Augusta, and Columbus, and Valdosta, and other areas that are gonna travel across state lines on a pretty regular basis, and we'll be able to then, these companies would then be able to use all the miles cumulatively to go towards the deduction, but these are Georgia businesses, correct? [0:27:37](https://vimeo.com/1178821281#t=1657s) That is correct. Yes, Representative. [0:27:38](https://vimeo.com/1178821281#t=1658s) All right. Thank you. [0:27:42](https://vimeo.com/1178821281#t=1662s) Is, uh, Representative Cannon. [0:27:44](https://vimeo.com/1178821281#t=1664s) Thank you, Mr. Chairman. Uh, just a quick question. Is there any fiscal impact to the state as a result of this language? There is none whatsoever. We're just simply clarifying what is already existing law. Thank you, Mr. Chairman. [0:28:00](https://vimeo.com/1178821281#t=1680s) All right. Any more questions to the author, or [0:28:08](https://vimeo.com/1178821281#t=1688s) do we have a motion? [0:28:09](https://vimeo.com/1178821281#t=1689s) Motion. [0:28:11](https://vimeo.com/1178821281#t=1691s) All right. Motion. [0:28:12](https://vimeo.com/1178821281#t=1692s) Second. [0:28:13](https://vimeo.com/1178821281#t=1693s) Second. Any further discussion? Hearing none, all those in favor of, uh, the passage of Senate Bill 52, LC 5904 65S, please signify by stating aye. [0:28:24](https://vimeo.com/1178821281#t=1704s) Aye. [0:28:24](https://vimeo.com/1178821281#t=1704s) Those opposed, like same. All right. Thank you very much. [0:28:28](https://vimeo.com/1178821281#t=1708s) Thank you, Mr. Chair. [0:28:29](https://vimeo.com/1178821281#t=1709s) Bill passes. [0:28:30](https://vimeo.com/1178821281#t=1710s) We're adjourned. [0:28:31](https://vimeo.com/1178821281#t=1711s) Thank you.