---
type: "Bill"
title: "Sales and use tax; admissions to major sporting events; create 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 state sales and use taxes, so as to create a new exemption for admissions to major sporting events; to provide a definition; to provide for related matters; 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: "2015_16"
identifier: "HB 951"
citation: "Georgia HB 951 (2015_16)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bruce Williamson", "Calvin Smyre", "Chad Nimmer", "Jay Powell", "Robert Dickey", "Stacey Abrams"]
version_count: 10
action_count: 15
vote_count: 1
first_action: "2016-02-09"
last_action: "2016-07-01"
source: "openstates"
source_identifier: "ocd-bill/9cb0f5df-bc22-4bb6-aca5-75b9eb94aa28"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "a3abd6d86a5e4b2b7b5ccfa3191a70bd0c4e123fed401675ae97f34ab200d286"
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 951 (2015_16) — Sales and use tax; admissions to major sporting events; create 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 state sales and use taxes, so as to create a new exemption for admissions to major sporting events; to provide a definition; to provide for related matters; 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. **Floor amend 1** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/160496.pdf)
2. **Floor amend 2** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/160501.pdf)
3. **Floor amend 3** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/160588.pdf)
4. **Floor amend 4** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/160503.pdf)
5. **Floor amend 5** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/160504.pdf)
6. **Floor amend 6** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/160506.pdf)
7. **HB 951/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/160805.pdf)
8. **LC 34 4805/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/156899.pdf)
9. **LC 34 4897ERS/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/159083.pdf)
10. **LC 34 4897ERS/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20152016/158650.pdf)

## Votes

- PASSAGE — **127–22** (pass) · lower

## Sponsors

- Bruce Williamson — primary (person)
- Calvin Smyre — primary (person)
- Chad Nimmer — primary (person)
- Jay Powell — primary (person)
- Robert Dickey — primary (person)
- Stacey Abrams — primary (person)

## Timeline

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

- **2016-02-09** House Hopper
- **2016-02-10** House First Readers `reading-1`
- **2016-02-11** House Second Readers `reading-2`
- **2016-02-24** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2016-02-26** House Third Readers `reading-3`
- **2016-02-26** House Passed/Adopted By Substitute `passage`
- **2016-02-29** Senate Read and Referred `referral-committee`
- **2016-03-07** Senate Committee Favorably Reported `committee-passage-favorable`
- **2016-03-08** Senate Read Second Time `reading-2`
- **2016-03-15** Senate Third Read `reading-3`
- **2016-03-15** Senate Passed/Adopted `passage`
- **2016-03-28** House Sent to Governor `executive-receipt`
- **2016-04-21** House Date Signed by Governor `executive-signature`
- **2016-04-21** Act 327 `executive-signature`
- **2016-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9cb0f5df-bc22-4bb6-aca5-75b9eb94aa28`. Confidence: reported (aggregated from official Georgia legislature records).