---
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: "2023_24"
identifier: "HB 408"
citation: "Georgia HB 408 (2023_24)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bruce Williamson", "Matthew Gambill", "Shaw Blackmon"]
version_count: 2
action_count: 19
vote_count: 3
first_action: "2023-02-14"
last_action: "2023-07-01"
source: "openstates"
source_identifier: "ocd-bill/ab0851ff-19d9-425b-b78c-90cb0bc90030"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "92498b18086915bf575a3251dddfc850e915e834dfdeb2e44005ec6d355e69d3"
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 408 (2023_24) — 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 408/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/220404.pdf)
2. **LC 50 0497/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/214582.pdf)

## Votes

- Senate Vote #397 - 2023-2024 Regular Session — **43–6** (pass) · upper
- House Vote #138 - 2023-2024 Regular Session — **169–2** (pass) · lower
- Senate Vote #254 - 2023-2024 Regular Session — **31–22** (pass) · upper

## Sponsors

- Bruce Williamson — primary (person)
- Matthew Gambill — primary (person)
- Shaw Blackmon — primary (person)

## Timeline

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

- **2023-02-14** House Hopper `introduction`
- **2023-02-15** House First Readers `reading-1`
- **2023-02-16** 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 `committee-passage-favorable`
- **2023-03-20** Senate Read Second Time `reading-2`
- **2023-03-21** Senate Engrossed `passage`
- **2023-03-21** Senate Third Read `reading-3`
- **2023-03-21** Senate Tabled
- **2023-03-29** Senate Taken from Table
- **2023-03-29** Senate Third Read `reading-3`
- **2023-03-29** Senate Passed/Adopted `passage`
- **2023-04-03** House Sent to Governor `executive-receipt`
- **2023-05-05** House Date Signed by Governor `executive-signature`
- **2023-05-05** Act 350 `executive-signature`
- **2023-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ab0851ff-19d9-425b-b78c-90cb0bc90030`. Confidence: reported (aggregated from official Georgia legislature records).