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---
type: "Bill"
title: "Sales and use tax; certain tangible personal property sold or used to maintain a boat; create exemption"
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 state sales and use taxes, so as to create an exemption for certain tangible personal property sold or used to maintain, refit, or repair a boat during a single event to the extent that the aggregate value of such property exceeds $500,000.00; to provide definitions; to provide for related rules and regulations; to provide for related matters; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2017_18"
identifier: "HB 125"
citation: "Georgia HB 125 (2017_18)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Al Williams", "J. Craig Gordon", "Jay Powell", "Ron Stephens", "Trey Kelley"]
version_count: 0
action_count: 21
vote_count: 1
first_action: "2017-01-24"
last_action: "2017-07-01"
source: "openstates"
source_identifier: "ocd-bill/9cd54ed9-7502-4bd2-9441-506d6aed8c0c"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "becb98b99b16f19a114cb251332266b6497adc2f0d5586117495bb86d623c4d2"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ga"]
---
# Georgia HB 125 (2017_18) — Sales and use tax; certain tangible personal property sold or used to maintain a boat; create exemption
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 state sales and use taxes, so as to create an exemption for certain tangible personal property sold or used to maintain, refit, or repair a boat during a single event to the extent that the aggregate value of such property exceeds $500,000.00; to provide definitions; to provide for related rules and regulations; to provide for related matters; to repeal conflicting laws; and for other purposes.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
## Votes
- PASSAGE — **15214** (pass) · lower
## Sponsors
- Al Williams — primary (person)
- J. Craig Gordon — primary (person)
- Jay Powell — primary (person)
- Ron Stephens — primary (person)
- Trey Kelley — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2017-01-24** House Hopper
- **2017-01-25** House First Readers `reading-1`
- **2017-01-26** House Second Readers `reading-2`
- **2017-02-09** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2017-02-16** House Third Readers `reading-3`
- **2017-02-16** House Passed/Adopted By Substitute `passage`
- **2017-02-17** Senate Read and Referred `referral-committee`
- **2017-03-09** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2017-03-10** Senate Read Second Time `reading-2`
- **2017-03-13** Senate Recommitted `referral-committee`
- **2017-03-14** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2017-03-28** Senate Engrossed `passage`
- **2017-03-28** Senate Tabled
- **2017-03-30** Senate Taken from Table
- **2017-03-30** Senate Passed/Adopted By Substitute `passage`
- **2017-03-30** House Agreed Senate Amend or Sub As Amended
- **2017-03-30** Senate Agreed House Amend or Sub
- **2017-04-05** House Sent to Governor `executive-receipt`
- **2017-05-01** House Date Signed by Governor `executive-signature`
- **2017-05-01** Act 50 `executive-signature`
- **2017-07-01** Effective Date
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9cd54ed9-7502-4bd2-9441-506d6aed8c0c`. Confidence: reported (aggregated from official Georgia legislature records).