---
type: "Bill"
title: "Sales and use tax; local authorities providing public water or sewer service; exempt"
description: "A BILL to be entitled an Act to amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to exempt from taxation local authorities providing public water or sewer service; 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 374"
citation: "Georgia HB 374 (2021_22)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Houston Gaines", "Marcus Wiedower", "Spencer Frye", "Terry England", "Tommy Benton"]
version_count: 2
action_count: 18
vote_count: 1
first_action: "2021-02-09"
last_action: "2021-07-01"
source: "openstates"
source_identifier: "ocd-bill/67ce42d5-440a-4d71-aa86-8ae21ed748a1"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "5dd16df5d1f5e6b0484ab7289900bd8f7af87fa4038e97369717df0f940ae8cf"
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 374 (2021_22) — Sales and use tax; local authorities providing public water or sewer service; exempt

A BILL to be entitled an Act to amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to exempt from taxation local authorities providing public water or sewer service; 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 374/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/202042.pdf)
2. **LC 43 1855/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/197217.pdf)

## Votes

- PASSAGE — **164–0** (pass) · lower

## Sponsors

- Houston Gaines — primary (person)
- Marcus Wiedower — primary (person)
- Spencer Frye — primary (person)
- Terry England — primary (person)
- Tommy Benton — primary (person)

## Timeline

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

- **2021-02-09** House Hopper
- **2021-02-10** House First Readers `reading-1`
- **2021-02-11** House Second Readers `reading-2`
- **2021-02-18** House Committee Favorably Reported `committee-passage-favorable`
- **2021-02-23** House Third Readers `reading-3`
- **2021-02-23** House Passed/Adopted `passage`
- **2021-02-24** Senate Read and Referred `referral-committee`
- **2021-03-11** Senate Committee Favorably Reported `committee-passage-favorable`
- **2021-03-15** Senate Read Second Time `reading-2`
- **2021-03-18** Senate Engrossed `passage`
- **2021-03-18** Senate Tabled
- **2021-03-29** Senate Taken from Table
- **2021-03-29** Senate Third Read `reading-3`
- **2021-03-29** Senate Passed/Adopted `passage`
- **2021-04-06** House Sent to Governor `executive-receipt`
- **2021-05-06** House Date Signed by Governor `executive-signature`
- **2021-05-06** Act 234 `executive-signature`
- **2021-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/67ce42d5-440a-4d71-aa86-8ae21ed748a1`. Confidence: reported (aggregated from official Georgia legislature records).