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---
type: "Bill"
title: "Sales and use tax; exemption regarding sale or use of engines, parts, equipment or other property used in maintenance of certain aircraft; eliminate sunset"
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 eliminate the sunset from the exemption regarding the sale or use of engines, parts, equipment, or other tangible personal property used in the maintenance or repair of certain aircraft; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2013_14"
identifier: "HB 164"
citation: "Georgia HB 164 (2013_14)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Alex Atwood", "Allen Peake", "Calvin Smyre", "David Knight", "J. Craig Gordon", "Ron Stephens"]
version_count: 4
action_count: 16
vote_count: 1
first_action: "2013-01-30"
last_action: "2013-07-01"
source: "openstates"
source_identifier: "ocd-bill/73c313c5-be01-4996-b8f2-d0dc2a28afcf"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "dc96653e7481748134ab3ef3d1c1ee1d188c1dc518601b061def060c0ab9ba73"
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 164 (2013_14) — Sales and use tax; exemption regarding sale or use of engines, parts, equipment or other property used in maintenance of certain aircraft; eliminate sunset
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 eliminate the sunset from the exemption regarding the sale or use of engines, parts, equipment, or other tangible personal property used in the maintenance or repair of certain aircraft; 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 164/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/135111.pdf)
2. **LC 34 3634/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/129364.pdf)
3. **LC 34 3726S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/133392.pdf)
4. **LC 34 3726S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/132944.pdf)
## Votes
- PASSAGE — **169–3** (pass) · lower
## Sponsors
- Alex Atwood — primary (person)
- Allen Peake — primary (person)
- Calvin Smyre — primary (person)
- David Knight — primary (person)
- J. Craig Gordon — primary (person)
- Ron Stephens — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2013-01-30** House Hopper
- **2013-01-31** House First Readers `reading-1`
- **2013-02-01** House Second Readers `reading-2`
- **2013-02-28** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2013-03-05** House Third Readers `reading-3`
- **2013-03-05** House Passed/Adopted By Substitute `passage`
- **2013-03-07** Senate Read and Referred `referral-committee`
- **2013-03-13** Senate Committee Favorably Reported `committee-passage-favorable`
- **2013-03-14** Senate Read Second Time `reading-2`
- **2013-03-20** Senate Engrossed `passage`
- **2013-03-20** Senate Third Read `reading-3`
- **2013-03-20** Senate Passed/Adopted `passage`
- **2013-04-01** House Sent to Governor `executive-receipt`
- **2013-04-24** House Date Signed by Governor `executive-signature`
- **2013-04-24** Act 37 `executive-signature`
- **2013-07-01** Effective Date
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/73c313c5-be01-4996-b8f2-d0dc2a28afcf`. Confidence: reported (aggregated from official Georgia legislature records).