Fabio
93 lines
4.9 KiB
Markdown
93 lines
4.9 KiB
Markdown
---
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type: "Bill"
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title: "Sales and use tax; manufactured homes; revise and expand exemption"
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description: "A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide for definitions; to revise and expand a sales tax exemption for manufactured homes; to provide for a sunset date; to provide for legislative findings; 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 134"
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citation: "Georgia HB 134 (2025_26)"
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classification: ["bill"]
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subjects: ["CONSERVATION AND NATURAL RESOURCES", "REVENUE AND TAXATION"]
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status: "enacted"
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primary_sponsors: ["Beth Camp", "David Jenkins", "James Burchett", "John Corbett", "Noel Williams, Jr.", "Rick Jasperse"]
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version_count: 6
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action_count: 22
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vote_count: 5
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first_action: "2025-01-27"
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last_action: "2026-07-01"
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source: "openstates"
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source_identifier: "ocd-bill/d2a3f2af-7995-4ec4-8a57-f148443d7695"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "3afbaea09b0e522f0680ed8d8177abc09bf0e1b8bb972ee49faed91f90a90c14"
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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 134 (2025_26) — Sales and use tax; manufactured homes; revise and expand exemption
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A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide for definitions; to revise and expand a sales tax exemption for manufactured homes; to provide for a sunset date; to provide for legislative findings; 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. **Floor Amendment AM 44 0287** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/248442.pdf)
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2. **HB 134/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/248654.pdf)
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3. **LC 50 0980/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/230380.pdf)
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4. **LC 50 1114S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/233988.pdf)
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5. **LC 50 1114S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/232864.pdf)
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6. **Sen Ctee Sub LC 59 0315S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/242102.pdf)
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## Votes
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- Senate Vote #544 - 2025-2026 Regular Session — **31–17** (pass) · upper
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- House Vote #91 - 2025-2026 Regular Session — **160–0** (pass) · lower
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- Senate Vote #923 - 2025-2026 Regular Session — **50–0** (pass) · upper
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- Senate Vote #383 - 2025-2026 Regular Session — **31–24** (pass) · upper
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- House Vote #813 - 2025-2026 Regular Session — **156–5** (pass) · lower
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## Sponsors
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- Beth Camp — primary (person)
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- David Jenkins — primary (person)
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- James Burchett — primary (person)
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- John Corbett — primary (person)
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- Noel Williams, Jr. — primary (person)
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- Rick Jasperse — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-01-27** House Hopper `introduction`
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- **2025-01-28** House First Readers `reading-1`
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- **2025-01-29** House Second Readers `reading-2`
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- **2025-02-19** House Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2025-02-26** House Third Readers `reading-3`
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- **2025-02-26** House Passed/Adopted By Substitute `passage`
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- **2025-02-27** Senate Read and Referred `referral-committee`
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- **2025-03-20** Senate Committee Favorably Reported `committee-passage-favorable`
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- **2025-03-21** Senate Read Second Time `reading-2`
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- **2025-04-02** Senate Engrossed `passage`
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- **2025-04-02** Senate Tabled
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- **2026-01-12** Senate Taken from Table
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- **2026-01-12** Senate Recommitted `referral-committee`
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- **2026-02-10** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2026-02-12** Senate Third Read `reading-3`
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- **2026-02-12** Senate Passed/Adopted By Substitute `passage`
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- **2026-03-31** House Agreed Senate Amend or Sub As Amended
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- **2026-03-31** Senate Agreed House Amend or Sub
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- **2026-04-10** House Sent to Governor `executive-receipt`
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- **2026-05-06** House Date Signed by Governor `executive-signature`
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- **2026-05-06** Act 427 `executive-signature`
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- **2026-07-01** 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/d2a3f2af-7995-4ec4-8a57-f148443d7695`. Confidence: reported (aggregated from official Georgia legislature records).
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