---
type: "Bill"
title: "Sales and use tax; exemption for sales of tickets, fees, and charges of admission to certain museums and fine arts performances or exhibitions at nonprofit facilities; 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 taxes, so as to extend the sunset date applicable to the exemption for sales of tickets, fees, and charges of admission to certain museums and fine arts performances or exhibitions at nonprofit facilities; 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: "2025_26"
identifier: "HB 1077"
citation: "Georgia HB 1077 (2025_26)"
classification: ["bill"]
subjects: ["REVENUE AND TAXATION"]
status: "enacted"
primary_sponsors: ["Chas Cannon", "Debbie Buckner", "John Corbett", "Noel Williams, Jr.", "Patty Marie Stinson", "Tyler Paul Smith"]
version_count: 4
action_count: 18
vote_count: 4
first_action: "2026-01-28"
last_action: "2026-05-12"
source: "openstates"
source_identifier: "ocd-bill/31e4d67b-7a12-4a68-aab8-b7e4bba4feff"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "056a929939977215c37a1e1c4e4e4cd096b942fd0a097ff58002edf06cd2ef53"
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 1077 (2025_26) — Sales and use tax; exemption for sales of tickets, fees, and charges of admission to certain museums and fine arts performances or exhibitions at nonprofit facilities; 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 taxes, so as to extend the sunset date applicable to the exemption for sales of tickets, fees, and charges of admission to certain museums and fine arts performances or exhibitions at nonprofit facilities; 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. **Fiscal Note** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/246133.pdf)
2. **HB 1077/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/248637.pdf)
3. **LC 59 0271/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/240625.pdf)
4. **Sen Ctee Sub LC 44 3558S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/247210.pdf)

## Votes

- House Vote #827 - 2025-2026 Regular Session — **153–14** (pass) · lower
- Senate Vote #876 - 2025-2026 Regular Session — **33–15** (pass) · upper
- Senate Vote #891 - 2025-2026 Regular Session — **43–5** (pass) · upper
- House Vote #623 - 2025-2026 Regular Session — **155–15** (pass) · lower

## Sponsors

- Chas Cannon — primary (person)
- Debbie Buckner — primary (person)
- John Corbett — primary (person)
- Noel Williams, Jr. — primary (person)
- Patty Marie Stinson — primary (person)
- Tyler Paul Smith — primary (person)

## Timeline

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

- **2026-01-28** House Hopper `introduction`
- **2026-01-29** House First Readers `reading-1`
- **2026-02-02** House Second Readers `reading-2`
- **2026-02-11** House Committee Favorably Reported `committee-passage-favorable`
- **2026-03-04** House Third Readers `reading-3`
- **2026-03-04** House Passed/Adopted `passage`
- **2026-03-06** Senate Read and Referred `referral-committee`
- **2026-03-18** Senate Committee Favorably Reported `committee-passage-favorable`
- **2026-03-19** Senate Read Second Time `reading-2`
- **2026-03-23** Senate Recommitted `referral-committee`
- **2026-03-25** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2026-03-31** Senate Engrossed `passage`
- **2026-03-31** Senate Third Read `reading-3`
- **2026-03-31** Senate Passed/Adopted By Substitute `passage`
- **2026-03-31** House Agreed Senate Amend or Sub
- **2026-04-07** House Sent to Governor `executive-receipt`
- **2026-05-12** House Date Signed by Governor `executive-signature`
- **2026-05-12** Veto V5 `executive-veto`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/31e4d67b-7a12-4a68-aab8-b7e4bba4feff`. Confidence: reported (aggregated from official Georgia legislature records).