---
type: "Bill"
title: "Sales and use tax; provide new exemption only for limited period of time regarding tangible personal property to certain nonprofit health centers; provisions"
description: "A BILL to be entitled an Act to amend Code Section 48-8-3 of the Official Code of Georgia Annotated, 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 an effective date; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2015_16"
identifier: "HB 426"
citation: "Georgia HB 426 (2015_16)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Barbara Sims", "Calvin Smyre", "Darlene Taylor", "Debbie Buckner", "Ron Stephens", "Stacey Abrams"]
version_count: 5
action_count: 19
vote_count: 1
first_action: "2015-02-20"
last_action: "2015-07-01"
source: "openstates"
source_identifier: "ocd-bill/a8948fe7-a352-4c2e-9a25-c27199b3ac70"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "4c4e0cfdc75055eda248369db6f20a3b02fe88bf1ebf2518df17c776a524d3b1"
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 426 (2015_16) — Sales and use tax; provide new exemption only for limited period of time regarding tangible personal property to certain nonprofit health centers; provisions

A BILL to be entitled an Act to amend Code Section 48-8-3 of the Official Code of Georgia Annotated, 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 an effective date; 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 426/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/153795.pdf)
2. **LC 34 4527/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/148699.pdf)
3. **LC 34 4612S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/151089.pdf)
4. **LC 34 4612S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/150669.pdf)
5. **Sen ctee sub LC 34 4655S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/152732.pdf)

## Votes

- PASSAGE — **164–3** (pass) · lower

## Sponsors

- Barbara Sims — primary (person)
- Calvin Smyre — primary (person)
- Darlene Taylor — primary (person)
- Debbie Buckner — primary (person)
- Ron Stephens — primary (person)
- Stacey Abrams — primary (person)

## Timeline

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

- **2015-02-20** House Hopper
- **2015-02-20** House First Readers `reading-1`
- **2015-02-23** House Second Readers `reading-2`
- **2015-03-09** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2015-03-13** House Third Readers `reading-3`
- **2015-03-13** House Passed/Adopted By Substitute `passage`
- **2015-03-18** Senate Read and Referred `referral-committee`
- **2015-03-27** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2015-03-27** Senate Read Second Time `reading-2`
- **2015-03-31** Senate Engrossed `passage`
- **2015-03-31** Senate Tabled
- **2015-04-02** Senate Taken from Table
- **2015-04-02** Senate Third Read `reading-3`
- **2015-04-02** Senate Passed/Adopted By Substitute `passage`
- **2015-04-02** House Agreed Senate Amend or Sub
- **2015-04-08** House Sent to Governor `executive-receipt`
- **2015-05-12** House Date Signed by Governor `executive-signature`
- **2015-05-12** Act 202 `executive-signature`
- **2015-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a8948fe7-a352-4c2e-9a25-c27199b3ac70`. Confidence: reported (aggregated from official Georgia legislature records).