---
type: "Bill"
title: "Sales and use tax; exemption for sale or lease of computer equipment of high-technology companies; revise spending threshold and extend sunset date"
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 revise the spending threshold and extend the sunset date for a sales tax exemption for the sale or lease of computer equipment to be incorporated into facilities of high-technology companies; 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: "2021_22"
identifier: "HB 1291"
citation: "Georgia HB 1291 (2021_22)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bruce Williamson", "Marcus Wiedower", "Noel Williams, Jr.", "Spencer Frye", "Vance Smith"]
version_count: 5
action_count: 17
vote_count: 1
first_action: "2022-02-08"
last_action: "2022-05-09"
source: "openstates"
source_identifier: "ocd-bill/4053af53-281d-40f4-9288-7d10ba706cbf"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "e498e79effc1445a6f655bfceb7e0d123356ceaeaa376f5c3e189f16b7f072bd"
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 1291 (2021_22) — Sales and use tax; exemption for sale or lease of computer equipment of high-technology companies; revise spending threshold and extend sunset date

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 revise the spending threshold and extend the sunset date for a sales tax exemption for the sale or lease of computer equipment to be incorporated into facilities of high-technology companies; 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. **HB 1291/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/212211.pdf)
2. **LC 43 2252/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/205759.pdf)
3. **LC 43 2375S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/209378.pdf)
4. **LC 43 2375S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/209003.pdf)
5. **Sen ctee sub LC 43 2426S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/210814.pdf)

## Votes

- PASSAGE — **150–17** (pass) · lower

## Sponsors

- Bruce Williamson — primary (person)
- Marcus Wiedower — primary (person)
- Noel Williams, Jr. — primary (person)
- Spencer Frye — primary (person)
- Vance Smith — primary (person)

## Timeline

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

- **2022-02-08** House Hopper
- **2022-02-10** House First Readers `reading-1`
- **2022-02-11** House Second Readers `reading-2`
- **2022-03-11** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2022-03-15** House Third Readers `reading-3`
- **2022-03-15** House Passed/Adopted By Substitute `passage`
- **2022-03-16** Senate Read and Referred `referral-committee`
- **2022-03-29** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2022-03-29** Senate Read Second Time `reading-2`
- **2022-04-01** Senate Engrossed `passage`
- **2022-04-01** Senate Third Read `reading-3`
- **2022-04-01** Senate Passed/Adopted By Substitute `passage`
- **2022-04-04** House Agreed Senate Amend or Sub
- **2022-04-07** House Sent to Governor `executive-receipt`
- **2022-05-09** House Date Signed by Governor `executive-signature`
- **2022-05-09** Act 842 `executive-signature`
- **2022-05-09** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4053af53-281d-40f4-9288-7d10ba706cbf`. Confidence: reported (aggregated from official Georgia legislature records).