Fabio
79 lines
3.8 KiB
Markdown
79 lines
3.8 KiB
Markdown
---
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type: "Bill"
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title: "Sales and use tax; 50 percent of the sales price of manufactured homes; create exemption"
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description: "A BILL to be entitled an Act to amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to create an exemption from state sales and use tax for 50 percent of the sales price of manufactured homes to be converted into real property in this state; to require proof of a qualifying purchase; to provide for recapture for unproven exemptions; to provide for applicability; to provide for related matters; to repeal conflicting laws; and for other purposes."
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jurisdiction: "us/states/ga"
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legislature: "Georgia General Assembly"
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session: "2017_18"
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identifier: "HB 871"
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citation: "Georgia HB 871 (2017_18)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Butch Parrish", "Clay Pirkle", "Dominic LaRiccia", "Jay Powell", "Jon Burns", "Trey Rhodes"]
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version_count: 0
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action_count: 18
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vote_count: 1
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first_action: "2018-02-07"
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last_action: "2018-07-01"
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source: "openstates"
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source_identifier: "ocd-bill/eac44ac8-57a0-4ef4-be73-eeca99fae5ca"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "e6e8fd8b232f1440207b9be1b1694e78754abae159c132736ce6ad93409ae8f8"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ga"]
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---
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# Georgia HB 871 (2017_18) — Sales and use tax; 50 percent of the sales price of manufactured homes; create exemption
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A BILL to be entitled an Act to amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to create an exemption from state sales and use tax for 50 percent of the sales price of manufactured homes to be converted into real property in this state; to require proof of a qualifying purchase; to provide for recapture for unproven exemptions; to provide for applicability; to provide for related matters; to repeal conflicting laws; and for other purposes.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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## Votes
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- PASSAGE — **168–3** (pass) · lower
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## Sponsors
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- Butch Parrish — primary (person)
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- Clay Pirkle — primary (person)
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- Dominic LaRiccia — primary (person)
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- Jay Powell — primary (person)
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- Jon Burns — primary (person)
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- Trey Rhodes — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2018-02-07** House Hopper
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- **2018-02-08** House First Readers `reading-1`
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- **2018-02-12** House Second Readers `reading-2`
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- **2018-02-15** House Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2018-02-26** House Third Readers `reading-3`
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- **2018-02-26** House Passed/Adopted By Substitute `passage`
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- **2018-02-28** Senate Read and Referred `referral-committee`
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- **2018-03-21** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2018-03-21** Senate Read Second Time `reading-2`
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- **2018-03-27** Senate Engrossed `passage`
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- **2018-03-27** Senate Third Read `reading-3`
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- **2018-03-27** Senate Passed/Adopted By Substitute `passage`
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- **2018-03-29** House Agreed Senate Amend or Sub As Amended
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- **2018-03-29** Senate Agreed House Amend or Sub
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- **2018-04-06** House Sent to Governor `executive-receipt`
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- **2018-05-07** House Date Signed by Governor `executive-signature`
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- **2018-05-07** Act 432 `executive-signature`
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- **2018-07-01** Effective Date
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/eac44ac8-57a0-4ef4-be73-eeca99fae5ca`. Confidence: reported (aggregated from official Georgia legislature records).
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