---
type: "Bill"
title: "Revenue and taxation; qualified consolidated government special purpose local option sales tax; provide"
description: "A BILL to be entitled an Act to amend Chapter 8 of Title 48 of the O.C.G.A., relating to sales and use taxes, so as to provide for a qualified consolidated government special purpose local option sales tax; to provide for related matters; to provide an effective date; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2023_24"
identifier: "HB 230"
citation: "Georgia HB 230 (2023_24)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Brian Prince", "Gloria Frazier", "Karlton Howard", "Lynn Heffner", "Mark Newton"]
version_count: 4
action_count: 20
vote_count: 5
first_action: "2023-02-02"
last_action: "2023-04-24"
source: "openstates"
source_identifier: "ocd-bill/c2e99b8d-5351-42db-92be-cd703a085314"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "1ce8bac41d0c72c721344ec446439397a1391e5f7b3ad63907be70611be2e278"
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 230 (2023_24) — Revenue and taxation; qualified consolidated government special purpose local option sales tax; provide

A BILL to be entitled an Act to amend Chapter 8 of Title 48 of the O.C.G.A., relating to sales and use taxes, so as to provide for a qualified consolidated government special purpose local option sales tax; to provide for related matters; to provide an effective date; 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 Amendment AM 44 0180** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/219976.pdf)
2. **HB 230/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/220442.pdf)
3. **LC 44 2212/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/213611.pdf)
4. **Sen ctee sub LC 43 2803S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/218186.pdf)

## Votes

- House Vote #341 - 2023-2024 Regular Session — **166–6** (pass) · lower
- House Vote #136 - 2023-2024 Regular Session — **165–7** (pass) · lower
- Senate Vote #297 - 2023-2024 Regular Session — **33–19** (pass) · upper
- Senate Vote #329 - 2023-2024 Regular Session — **43–11** (pass) · upper
- Senate Vote #367 - 2023-2024 Regular Session — **44–8** (pass) · upper

## Sponsors

- Brian Prince — primary (person)
- Gloria Frazier — primary (person)
- Karlton Howard — primary (person)
- Lynn Heffner — primary (person)
- Mark Newton — primary (person)

## Timeline

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

- **2023-02-02** House Hopper `introduction`
- **2023-02-06** House First Readers `reading-1`
- **2023-02-07** House Second Readers `reading-2`
- **2023-02-28** House Committee Favorably Reported `committee-passage-favorable`
- **2023-03-02** House Third Readers `reading-3`
- **2023-03-02** House Passed/Adopted `passage`
- **2023-03-06** Senate Read and Referred `referral-committee`
- **2023-03-16** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2023-03-20** Senate Read Second Time `reading-2`
- **2023-03-27** Senate Engrossed `passage`
- **2023-03-27** Senate Tabled
- **2023-03-27** Senate Taken from Table
- **2023-03-27** Senate Third Read `reading-3`
- **2023-03-27** Senate Passed/Adopted By Substitute `passage`
- **2023-03-29** House Agreed Senate Amend or Sub As Amended
- **2023-03-29** Senate Agreed House Amend or Sub
- **2023-04-05** House Sent to Governor `executive-receipt`
- **2023-04-24** House Date Signed by Governor `executive-signature`
- **2023-04-24** Act 22 `executive-signature`
- **2023-04-24** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c2e99b8d-5351-42db-92be-cd703a085314`. Confidence: reported (aggregated from official Georgia legislature records).