Fabio
81 lines
4.5 KiB
Markdown
81 lines
4.5 KiB
Markdown
---
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type: "Bill"
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title: "Sales and use tax; mission to advance arts shall not be required to be an organization's primary mission in order to obtain an exemption for certain sales of tickets for admission to fine arts performances; provide"
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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 provide that the mission to advance arts in this state shall not be required to be an organization's primary mission in order to obtain an exemption for certain sales of tickets, fees, or charges for admission to fine arts performances or exhibitions; to extend the sunset date for such exemption; to provide for related matters; to provide for an effective date; 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: "2019_20"
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identifier: "HB 344"
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citation: "Georgia HB 344 (2019_20)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["David Dreyer", "Deborah Silcox", "Matt Dollar", "Matt Hatchett", "Matthew Gambill", "Mitchell Scoggins"]
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version_count: 4
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action_count: 16
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vote_count: 1
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first_action: "2019-02-15"
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last_action: "2019-05-02"
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source: "openstates"
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source_identifier: "ocd-bill/3e480d3b-a427-442a-aecf-0d0754203e77"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "62d1aa1681758e6c13ce1da6c681ff422aee6ecd3733ce95e21dd39c2dddaa86"
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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 344 (2019_20) — Sales and use tax; mission to advance arts shall not be required to be an organization's primary mission in order to obtain an exemption for certain sales of tickets for admission to fine arts performances; provide
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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 provide that the mission to advance arts in this state shall not be required to be an organization's primary mission in order to obtain an exemption for certain sales of tickets, fees, or charges for admission to fine arts performances or exhibitions; to extend the sunset date for such exemption; to provide for related matters; to provide for an effective date; 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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1. **HB 344/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/186294.pdf)
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2. **LC 43 1223/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/181653.pdf)
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3. **LC 43 1302S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/183604.pdf)
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4. **LC 43 1302S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/183499.pdf)
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## Votes
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- PASSAGE — **164–1** (pass) · lower
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## Sponsors
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- David Dreyer — primary (person)
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- Deborah Silcox — primary (person)
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- Matt Dollar — primary (person)
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- Matt Hatchett — primary (person)
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- Matthew Gambill — primary (person)
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- Mitchell Scoggins — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2019-02-15** House Hopper
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- **2019-02-19** House First Readers `reading-1`
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- **2019-02-20** House Second Readers `reading-2`
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- **2019-03-01** House Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2019-03-04** House Third Readers `reading-3`
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- **2019-03-04** House Passed/Adopted By Substitute `passage`
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- **2019-03-05** Senate Read and Referred `referral-committee`
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- **2019-03-18** Senate Committee Favorably Reported `committee-passage-favorable`
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- **2019-03-21** Senate Read Second Time `reading-2`
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- **2019-03-26** Senate Engrossed `passage`
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- **2019-03-26** Senate Third Read `reading-3`
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- **2019-03-26** Senate Passed/Adopted `passage`
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- **2019-04-04** House Sent to Governor `executive-receipt`
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- **2019-05-02** House Date Signed by Governor `executive-signature`
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- **2019-05-02** Act 149 `executive-signature`
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- **2019-05-02** 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/3e480d3b-a427-442a-aecf-0d0754203e77`. Confidence: reported (aggregated from official Georgia legislature records).
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