---
type: "Bill"
title: "Sales and use tax; purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; provide exemption"
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 relative to state sales and use taxes, so as to provide for a sales and use tax exemption for purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; to provide for limitations on the amount of credits to be issued; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2025_26"
identifier: "HB 1209"
citation: "Georgia HB 1209 (2025_26)"
classification: ["bill"]
subjects: ["PROPERTY", "REVENUE AND TAXATION"]
status: "enacted"
primary_sponsors: ["Carl Gilliard", "Houston Gaines", "Jesse Petrea", "Ron Stephens", "Shaw Blackmon"]
version_count: 4
action_count: 15
vote_count: 3
first_action: "2026-02-05"
last_action: "2026-05-11"
source: "openstates"
source_identifier: "ocd-bill/002c7208-368f-498f-9a23-2262c36963e3"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "1bab8762362d27eb2d5131ec7abf0d101b393d1d513722d1bba078125b9d2d24"
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 1209 (2025_26) — Sales and use tax; purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; provide exemption

A BILL to be entitled an Act to amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions relative to state sales and use taxes, so as to provide for a sales and use tax exemption for purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; to provide for limitations on the amount of credits to be issued; to provide for related matters; to provide for 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. **HB 1209/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/248643.pdf)
2. **LC 59 0359S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/244722.pdf)
3. **LC 59 0286/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/241646.pdf)
4. **LC 59 0359S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/243940.pdf)

## Votes

- House Vote #589 - 2025-2026 Regular Session — **160–8** (pass) · lower
- Senate Vote #910 - 2025-2026 Regular Session — **42–8** (pass) · upper
- Senate Vote #876 - 2025-2026 Regular Session — **33–15** (pass) · upper

## Sponsors

- Carl Gilliard — primary (person)
- Houston Gaines — primary (person)
- Jesse Petrea — primary (person)
- Ron Stephens — primary (person)
- Shaw Blackmon — primary (person)

## Timeline

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

- **2026-02-05** House Hopper `introduction`
- **2026-02-06** House First Readers `reading-1`
- **2026-02-09** House Second Readers `reading-2`
- **2026-02-24** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2026-03-03** House Third Readers `reading-3`
- **2026-03-03** House Passed/Adopted By Substitute `passage`
- **2026-03-04** Senate Read and Referred `referral-committee`
- **2026-03-27** Senate Committee Favorably Reported `committee-passage-favorable`
- **2026-03-27** Senate Read Second Time `reading-2`
- **2026-03-31** Senate Engrossed `passage`
- **2026-03-31** Senate Third Read `reading-3`
- **2026-03-31** Senate Passed/Adopted `passage`
- **2026-04-07** House Sent to Governor `executive-receipt`
- **2026-05-11** House Date Signed by Governor `executive-signature`
- **2026-05-11** Act 467 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/002c7208-368f-498f-9a23-2262c36963e3`. Confidence: reported (aggregated from official Georgia legislature records).