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; purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; provide exemption"
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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 relative to state sales and use taxes, so as to provide for a sales and use tax exemption for purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; to provide for limitations on the amount of credits to be issued; 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: "2025_26"
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identifier: "HB 1209"
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citation: "Georgia HB 1209 (2025_26)"
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classification: ["bill"]
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subjects: ["PROPERTY", "REVENUE AND TAXATION"]
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status: "enacted"
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primary_sponsors: ["Carl Gilliard", "Houston Gaines", "Jesse Petrea", "Ron Stephens", "Shaw Blackmon"]
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version_count: 4
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action_count: 15
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vote_count: 3
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first_action: "2026-02-05"
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last_action: "2026-05-11"
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source: "openstates"
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source_identifier: "ocd-bill/002c7208-368f-498f-9a23-2262c36963e3"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "1bab8762362d27eb2d5131ec7abf0d101b393d1d513722d1bba078125b9d2d24"
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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 1209 (2025_26) — Sales and use tax; purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; provide exemption
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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 relative to state sales and use taxes, so as to provide for a sales and use tax exemption for purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; to provide for limitations on the amount of credits to be issued; 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 1209/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/248643.pdf)
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2. **LC 59 0359S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/244722.pdf)
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3. **LC 59 0286/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/241646.pdf)
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4. **LC 59 0359S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/243940.pdf)
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## Votes
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- House Vote #589 - 2025-2026 Regular Session — **160–8** (pass) · lower
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- Senate Vote #910 - 2025-2026 Regular Session — **42–8** (pass) · upper
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- Senate Vote #876 - 2025-2026 Regular Session — **33–15** (pass) · upper
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## Sponsors
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- Carl Gilliard — primary (person)
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- Houston Gaines — primary (person)
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- Jesse Petrea — primary (person)
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- Ron Stephens — primary (person)
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- Shaw Blackmon — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2026-02-05** House Hopper `introduction`
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- **2026-02-06** House First Readers `reading-1`
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- **2026-02-09** House Second Readers `reading-2`
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- **2026-02-24** House Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2026-03-03** House Third Readers `reading-3`
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- **2026-03-03** House Passed/Adopted By Substitute `passage`
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- **2026-03-04** Senate Read and Referred `referral-committee`
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- **2026-03-27** Senate Committee Favorably Reported `committee-passage-favorable`
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- **2026-03-27** Senate Read Second Time `reading-2`
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- **2026-03-31** Senate Engrossed `passage`
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- **2026-03-31** Senate Third Read `reading-3`
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- **2026-03-31** Senate Passed/Adopted `passage`
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- **2026-04-07** House Sent to Governor `executive-receipt`
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- **2026-05-11** House Date Signed by Governor `executive-signature`
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- **2026-05-11** Act 467 `executive-signature`
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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/002c7208-368f-498f-9a23-2262c36963e3`. Confidence: reported (aggregated from official Georgia legislature records).
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