---
type: "Bill"
title: "Sales and use tax; manufactured homes; revise and expand exemption"
description: "A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide for definitions; to revise and expand a sales tax exemption for manufactured homes; to provide for a sunset date; to provide for legislative findings; 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 134"
citation: "Georgia HB 134 (2025_26)"
classification: ["bill"]
subjects: ["CONSERVATION AND NATURAL RESOURCES", "REVENUE AND TAXATION"]
status: "enacted"
primary_sponsors: ["Beth Camp", "David Jenkins", "James Burchett", "John Corbett", "Noel Williams, Jr.", "Rick Jasperse"]
version_count: 6
action_count: 22
vote_count: 5
first_action: "2025-01-27"
last_action: "2026-07-01"
source: "openstates"
source_identifier: "ocd-bill/d2a3f2af-7995-4ec4-8a57-f148443d7695"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "3afbaea09b0e522f0680ed8d8177abc09bf0e1b8bb972ee49faed91f90a90c14"
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 134 (2025_26) — Sales and use tax; manufactured homes; revise and expand exemption

A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide for definitions; to revise and expand a sales tax exemption for manufactured homes; to provide for a sunset date; to provide for legislative findings; 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. **Floor Amendment AM 44 0287** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/248442.pdf)
2. **HB 134/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/248654.pdf)
3. **LC 50 0980/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/230380.pdf)
4. **LC 50 1114S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/233988.pdf)
5. **LC 50 1114S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/232864.pdf)
6. **Sen Ctee Sub LC 59 0315S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/242102.pdf)

## Votes

- Senate Vote #544 - 2025-2026 Regular Session — **31–17** (pass) · upper
- House Vote #91 - 2025-2026 Regular Session — **160–0** (pass) · lower
- Senate Vote #923 - 2025-2026 Regular Session — **50–0** (pass) · upper
- Senate Vote #383 - 2025-2026 Regular Session — **31–24** (pass) · upper
- House Vote #813 - 2025-2026 Regular Session — **156–5** (pass) · lower

## Sponsors

- Beth Camp — primary (person)
- David Jenkins — primary (person)
- James Burchett — primary (person)
- John Corbett — primary (person)
- Noel Williams, Jr. — primary (person)
- Rick Jasperse — primary (person)

## Timeline

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

- **2025-01-27** House Hopper `introduction`
- **2025-01-28** House First Readers `reading-1`
- **2025-01-29** House Second Readers `reading-2`
- **2025-02-19** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2025-02-26** House Third Readers `reading-3`
- **2025-02-26** House Passed/Adopted By Substitute `passage`
- **2025-02-27** Senate Read and Referred `referral-committee`
- **2025-03-20** Senate Committee Favorably Reported `committee-passage-favorable`
- **2025-03-21** Senate Read Second Time `reading-2`
- **2025-04-02** Senate Engrossed `passage`
- **2025-04-02** Senate Tabled
- **2026-01-12** Senate Taken from Table
- **2026-01-12** Senate Recommitted `referral-committee`
- **2026-02-10** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2026-02-12** Senate Third Read `reading-3`
- **2026-02-12** Senate Passed/Adopted By Substitute `passage`
- **2026-03-31** House Agreed Senate Amend or Sub As Amended
- **2026-03-31** Senate Agreed House Amend or Sub
- **2026-04-10** House Sent to Governor `executive-receipt`
- **2026-05-06** House Date Signed by Governor `executive-signature`
- **2026-05-06** Act 427 `executive-signature`
- **2026-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d2a3f2af-7995-4ec4-8a57-f148443d7695`. Confidence: reported (aggregated from official Georgia legislature records).