---
type: "Bill"
title: "Sales and use tax; exemption for competitive projects of regional significance; change sunset provision"
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 change the sunset provision for the exemption for competitive projects of regional significance; to provide for related matters; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2019_20"
identifier: "HB 352"
citation: "Georgia HB 352 (2019_20)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bert Reeves", "Brett Harrell", "Dominic LaRiccia", "Jodi Lott", "Terry Rogers"]
version_count: 4
action_count: 18
vote_count: 1
first_action: "2019-02-19"
last_action: "2019-07-01"
source: "openstates"
source_identifier: "ocd-bill/f7f2efc1-d44b-46ef-acb0-aabddc601d07"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "ebfaca50d63a964e672cd63fdc82581ca63cb738dff6490890723152e5ae3796"
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 352 (2019_20) — Sales and use tax; exemption for competitive projects of regional significance; change sunset provision

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 change the sunset provision for the exemption for competitive projects of regional significance; to provide for related matters; 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 352/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/187594.pdf)
2. **LC 43 1203/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/181806.pdf)
3. **Sen ctee sub LC 43 1405ERS** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/186339.pdf)
4. **Sen ctee sub LC 43 1406S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/186590.pdf)

## Votes

- PASSAGE — **161–10** (pass) · lower

## Sponsors

- Bert Reeves — primary (person)
- Brett Harrell — primary (person)
- Dominic LaRiccia — primary (person)
- Jodi Lott — primary (person)
- Terry Rogers — primary (person)

## Timeline

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

- **2019-02-19** House Hopper
- **2019-02-20** House First Readers `reading-1`
- **2019-02-21** House Second Readers `reading-2`
- **2019-02-27** House Committee Favorably Reported `committee-passage-favorable`
- **2019-03-04** House Third Readers `reading-3`
- **2019-03-04** House Passed/Adopted `passage`
- **2019-03-05** Senate Read and Referred `referral-committee`
- **2019-03-28** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2019-03-28** Senate Read Second Time `reading-2`
- **2019-03-28** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2019-03-29** Senate Engrossed `passage`
- **2019-03-29** Senate Third Read `reading-3`
- **2019-03-29** Senate Passed/Adopted By Substitute `passage`
- **2019-04-02** House Agreed Senate Amend or Sub
- **2019-04-11** House Sent to Governor `executive-receipt`
- **2019-05-07** House Date Signed by Governor `executive-signature`
- **2019-05-07** Act 277 `executive-signature`
- **2019-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f7f2efc1-d44b-46ef-acb0-aabddc601d07`. Confidence: reported (aggregated from official Georgia legislature records).