---
type: "Bill"
title: "Sales and use tax; exemption for sales of admissions to nonrecurring major sporting events; revise"
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 revise the exemption for sales of admissions to nonrecurring major sporting events; to amend the definition of \"major sporting event\" to include any match of a FIFA World Cup; to extend the sunset provision for the exemption; to provide for related matters; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2021_22"
identifier: "HB 1034"
citation: "Georgia HB 1034 (2021_22)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bruce Williamson", "Calvin Smyre", "David Wilkerson", "Houston Gaines", "Marcus Wiedower", "Trey Rhodes"]
version_count: 3
action_count: 16
vote_count: 1
first_action: "2022-01-26"
last_action: "2022-07-01"
source: "openstates"
source_identifier: "ocd-bill/22e08517-070e-483b-8771-cf9320839d67"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "0aec847c359bd7d3a9c4b540e41683ee2885c8d3cefffe165a7b0ffdaacaa0c9"
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 1034 (2021_22) — Sales and use tax; exemption for sales of admissions to nonrecurring major sporting events; revise

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 revise the exemption for sales of admissions to nonrecurring major sporting events; to amend the definition of "major sporting event" to include any match of a FIFA World Cup; to extend the sunset provision for the exemption; 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. **Fiscal Note LC 50 0242** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/206933.pdf)
2. **HB 1034/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/211222.pdf)
3. **LC 50 0292/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/204053.pdf)

## Votes

- PASSAGE — **155–15** (pass) · lower

## Sponsors

- Bruce Williamson — primary (person)
- Calvin Smyre — primary (person)
- David Wilkerson — primary (person)
- Houston Gaines — primary (person)
- Marcus Wiedower — primary (person)
- Trey Rhodes — primary (person)

## Timeline

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

- **2022-01-26** House Hopper
- **2022-01-27** House First Readers `reading-1`
- **2022-02-01** House Second Readers `reading-2`
- **2022-02-17** House Committee Favorably Reported `committee-passage-favorable`
- **2022-03-15** House Third Readers `reading-3`
- **2022-03-15** House Passed/Adopted `passage`
- **2022-03-16** Senate Read and Referred `referral-committee`
- **2022-03-25** Senate Committee Favorably Reported `committee-passage-favorable`
- **2022-03-28** Senate Read Second Time `reading-2`
- **2022-03-30** Senate Engrossed `passage`
- **2022-03-30** Senate Third Read `reading-3`
- **2022-03-30** Senate Passed/Adopted `passage`
- **2022-04-06** House Sent to Governor `executive-receipt`
- **2022-05-02** House Date Signed by Governor `executive-signature`
- **2022-05-02** Act 757 `executive-signature`
- **2022-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/22e08517-070e-483b-8771-cf9320839d67`. Confidence: reported (aggregated from official Georgia legislature records).