a43f31b272
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
86 lines
4.5 KiB
Markdown
86 lines
4.5 KiB
Markdown
---
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type: "Bill"
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title: "Sales and use tax; sales of tangible personal property used for or in the renovation or expansion of certain aquariums; exempt"
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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 exempt sales of tangible personal property used for or in the renovation or expansion of certain aquariums for a certain period of time; 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: "2023_24"
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identifier: "HB 86"
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citation: "Georgia HB 86 (2023_24)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["John Corbett", "Noel Williams, Jr.", "Ron Stephens", "Steven Sainz", "Trey Rhodes"]
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version_count: 6
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action_count: 17
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vote_count: 4
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first_action: "2023-01-26"
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last_action: "2023-07-01"
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source: "openstates"
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source_identifier: "ocd-bill/16c4aa7d-eda7-469d-93a9-4c0eff847438"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "cd635caefd605f743b29a449d2a7ab0c733f3d74e3f17d6b47c24d3092bfdc4b"
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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 86 (2023_24) — Sales and use tax; sales of tangible personal property used for or in the renovation or expansion of certain aquariums; exempt
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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 exempt sales of tangible personal property used for or in the renovation or expansion of certain aquariums for a certain period of time; 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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1. **HB 86 Fiscal Note** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/219954.pdf)
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2. **HB 86/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/220457.pdf)
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3. **LC 43 2534/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/212863.pdf)
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4. **LC 43 2723S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/217078.pdf)
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5. **LC 43 2723S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/216810.pdf)
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6. **Sen ctee sub LC 43 2848S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/219114.pdf)
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## Votes
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- House Vote #168 - 2023-2024 Regular Session — **160–11** (pass) · lower
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- Senate Vote #297 - 2023-2024 Regular Session — **33–19** (pass) · upper
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- House Vote #373 - 2023-2024 Regular Session — **156–10** (pass) · lower
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- Senate Vote #299 - 2023-2024 Regular Session — **52–2** (pass) · upper
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## Sponsors
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- John Corbett — primary (person)
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- Noel Williams, Jr. — primary (person)
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- Ron Stephens — primary (person)
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- Steven Sainz — 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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- **2023-01-26** House Hopper `introduction`
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- **2023-01-30** House First Readers `reading-1`
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- **2023-01-31** House Second Readers `reading-2`
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- **2023-03-02** House Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2023-03-06** House Third Readers `reading-3`
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- **2023-03-06** House Passed/Adopted By Substitute `passage`
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- **2023-03-07** Senate Read and Referred `referral-committee`
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- **2023-03-23** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2023-03-23** Senate Read Second Time `reading-2`
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- **2023-03-27** Senate Engrossed `passage`
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- **2023-03-27** Senate Third Read `reading-3`
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- **2023-03-27** Senate Passed/Adopted By Substitute `passage`
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- **2023-03-29** House Agreed Senate Amend or Sub
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- **2023-04-05** House Sent to Governor `executive-receipt`
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- **2023-05-02** House Date Signed by Governor `executive-signature`
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- **2023-05-02** Act 237 `executive-signature`
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- **2023-07-01** 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/16c4aa7d-eda7-469d-93a9-4c0eff847438`. Confidence: reported (aggregated from official Georgia legislature records).
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