---
type: "Bill"
title: "Sales and use tax; tangible personal property to certain nonprofit health centers; provide exemption only for a limited period of time"
description: "A BILL to be entitled an Act to amend Code Section 48-8-3 of the O.C.G.A., relating to exemptions from sales and use tax, so as to provide a new exemption from state sales and use tax only for a limited period of time regarding the sale or use of tangible personal property to certain nonprofit health centers; to provide a new exemption for a limited period of time with respect to certain nonprofit volunteer health clinics; to provide a new exemption for a limited period of time with respect to certain sales of eligible food and beverages to a qualified food bank; to provide a new exemption for a limited period of time with respect to the use of food which is donated to a qualified nonprofit agency and which is used for hunger relief purposes; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2013_14"
identifier: "HB 193"
citation: "Georgia HB 193 (2013_14)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Ron Stephens"]
version_count: 5
action_count: 17
vote_count: 1
first_action: "2013-02-01"
last_action: "2013-05-07"
source: "openstates"
source_identifier: "ocd-bill/5c64bc39-3a9c-42e5-b7a6-5f77864e2416"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "47662854ec427ffaf43bf5440c469e52f400b93a0759e90ee9ba4857b5bed6c1"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ga"]
---

# Georgia HB 193 (2013_14) — Sales and use tax; tangible personal property to certain nonprofit health centers; provide exemption only for a limited period of time

A BILL to be entitled an Act to amend Code Section 48-8-3 of the O.C.G.A., relating to exemptions from sales and use tax, so as to provide a new exemption from state sales and use tax only for a limited period of time regarding the sale or use of tangible personal property to certain nonprofit health centers; to provide a new exemption for a limited period of time with respect to certain nonprofit volunteer health clinics; to provide a new exemption for a limited period of time with respect to certain sales of eligible food and beverages to a qualified food bank; to provide a new exemption for a limited period of time with respect to the use of food which is donated to a qualified nonprofit agency and which is used for hunger relief purposes; to repeal conflicting laws; and for other purposes.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB 193/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/137027.pdf)
2. **LC 34 3647/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/129576.pdf)
3. **LC 34 3801S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/133435.pdf)
4. **LC 34 3801S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/132939.pdf)
5. **Sen ctee sub LC 34 3870S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/134794.pdf)

## Votes

- PASSAGE — **177–0** (pass) · lower

## Sponsors

- Ron Stephens — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2013-02-01** House Hopper
- **2013-02-04** House First Readers `reading-1`
- **2013-02-05** House Second Readers `reading-2`
- **2013-02-28** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2013-03-05** House Third Readers `reading-3`
- **2013-03-05** House Passed/Adopted By Substitute `passage`
- **2013-03-07** Senate Read and Referred `referral-committee`
- **2013-03-20** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2013-03-21** Senate Read Second Time `reading-2`
- **2013-03-25** Senate Engrossed `passage`
- **2013-03-25** Senate Third Read `reading-3`
- **2013-03-25** Senate Passed/Adopted By Substitute `passage`
- **2013-03-28** House Agreed Senate Amend or Sub As Amended
- **2013-03-28** Senate Agreed House Amend or Sub
- **2013-04-04** House Sent to Governor `executive-receipt`
- **2013-05-07** House Date Signed by Governor `executive-signature`
- **2013-05-07** Veto V3 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5c64bc39-3a9c-42e5-b7a6-5f77864e2416`. Confidence: reported (aggregated from official Georgia legislature records).