---
type: "Bill"
title: "State sales and use tax; clarify eligible exemptions; provisions"
description: "A BILL to be entitled an Act to amend Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions relative to the state sales and use tax, so as to clarify eligible exemptions; to amend Code Section 2-1-5 of the Office Code of Georgia Annotated, relating to annual license fees for qualified agriculture producers, so as to correct a cross-reference; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2013_14"
identifier: "HB 983"
citation: "Georgia HB 983 (2013_14)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jay Roberts", "Jon Burns", "Terry England", "Tom McCall"]
version_count: 5
action_count: 19
vote_count: 1
first_action: "2014-02-10"
last_action: "2015-01-01"
source: "openstates"
source_identifier: "ocd-bill/cb0a02e4-4a13-4f49-a58c-aa3482636778"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "0e45c3ef6754960d934f9815e8c9505ea5aca3710622668afc7585ad35a25deb"
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 983 (2013_14) — State sales and use tax; clarify eligible exemptions; provisions

A BILL to be entitled an Act to amend Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions relative to the state sales and use tax, so as to clarify eligible exemptions; to amend Code Section 2-1-5 of the Office Code of Georgia Annotated, relating to annual license fees for qualified agriculture producers, so as to correct a cross-reference; to provide for an effective date and applicability; 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 983/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/144845.pdf)
2. **LC 34 4197ERS/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/142082.pdf)
3. **LC 34 4197ERS/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/141599.pdf)
4. **LC 40 0551ER/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/139526.pdf)
5. **Sen ctee sub LC 34 4245ERS** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/143529.pdf)

## Votes

- PASSAGE — **173–3** (pass) · lower

## Sponsors

- Jay Roberts — primary (person)
- Jon Burns — primary (person)
- Terry England — primary (person)
- Tom McCall — primary (person)

## Timeline

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

- **2014-02-10** House Hopper
- **2014-02-10** House First Readers `reading-1`
- **2014-02-11** House Second Readers `reading-2`
- **2014-02-26** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2014-03-03** House Third Readers `reading-3`
- **2014-03-03** House Passed/Adopted By Substitute `passage`
- **2014-03-04** Senate Read and Referred `referral-committee`
- **2014-03-13** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2014-03-13** Senate Read Second Time `reading-2`
- **2014-03-18** Senate Engrossed `passage`
- **2014-03-18** Senate Tabled
- **2014-03-18** Senate Taken from Table
- **2014-03-18** Senate Third Read `reading-3`
- **2014-03-18** Senate Passed/Adopted By Substitute `passage`
- **2014-03-20** House Agreed Senate Amend or Sub
- **2014-03-26** House Sent to Governor `executive-receipt`
- **2014-04-15** House Date Signed by Governor `executive-signature`
- **2014-04-15** Act 533 `executive-signature`
- **2015-01-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cb0a02e4-4a13-4f49-a58c-aa3482636778`. Confidence: reported (aggregated from official Georgia legislature records).