---
type: "Bill"
title: "Sales and use tax; materials to be used in certain construction projects of zoological institutions; extend exemption"
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 taxes, so as to extend a sales tax exemption for materials to be used in certain construction projects of zoological institutions; to provide for an effective date; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2015_16"
identifier: "HB 428"
citation: "Georgia HB 428 (2015_16)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Ron Stephens"]
version_count: 6
action_count: 18
vote_count: 1
first_action: "2015-02-20"
last_action: "2015-07-01"
source: "openstates"
source_identifier: "ocd-bill/2419d2fe-6b50-49da-97b9-9bda7fe57c14"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "38b89c2546b158900570182ec96d153c2735bf45981260641815b180884aca6a"
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 428 (2015_16) — Sales and use tax; materials to be used in certain construction projects of zoological institutions; extend exemption

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 taxes, so as to extend a sales tax exemption for materials to be used in certain construction projects of zoological institutions; to provide for 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. **Floor Amendment - AM 40 0148** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/153555.pdf)
2. **HB 428/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/153930.pdf)
3. **LC 34 4599S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/150994.pdf)
4. **LC 34 4599S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/150458.pdf)
5. **LC 40 0827/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/148705.pdf)
6. **Sen ctee sub LC 34 4686S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/152738.pdf)

## Votes

- PASSAGE — **147–22** (pass) · lower

## Sponsors

- Ron Stephens — primary (person)

## Timeline

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

- **2015-02-20** House Hopper
- **2015-02-23** House First Readers `reading-1`
- **2015-02-24** House Second Readers `reading-2`
- **2015-03-09** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2015-03-11** House Third Readers `reading-3`
- **2015-03-11** House Passed/Adopted By Substitute `passage`
- **2015-03-13** 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 Third Read `reading-3`
- **2015-03-31** Senate Passed/Adopted By Substitute `passage`
- **2015-04-02** House Agreed Senate Amend or Sub As Amended
- **2015-04-02** Senate Agreed House Amend or Sub
- **2015-04-14** House Sent to Governor `executive-receipt`
- **2015-05-05** House Date Signed by Governor `executive-signature`
- **2015-05-05** Act 51 `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/2419d2fe-6b50-49da-97b9-9bda7fe57c14`. Confidence: reported (aggregated from official Georgia legislature records).