Sales and use tax; purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; provide exemption
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “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...” Read the full text
2025-2026 regular session
What it does
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 l
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Show all 16 actions
House Hopper · Feb 5, 2026
House First Readers · Feb 6, 2026
House Second Readers · Feb 9, 2026
House Committee Favorably Reported By Substitute · Feb 24, 2026
House Third Readers · Mar 3, 2026
House Passed/Adopted By Substitute · Mar 3, 2026
Senate Read and Referred · Mar 4, 2026
Senate Committee Favorably Reported · Mar 27, 2026
Senate Read Second Time · Mar 27, 2026
Senate Engrossed · Mar 31, 2026
Senate Third Read · Mar 31, 2026
Senate Passed/Adopted · Mar 31, 2026
House Sent to Governor · Apr 7, 2026
House Date Signed by Governor · May 11, 2026
Act 467 · May 11, 2026
Effective Date · May 11, 2026
The numbers
6
sponsors on the bill
Sponsors
Recorded votes
PASSAGESenate · 2026-03-31 · yea 42, nay 8, notVoting 3, excused 3
PASSAGEHouse · 2026-03-03 · yea 160, nay 8, notVoting 10, excused 2
Roll-call results shown verbatim from the Georgia legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Effective Date (May 11, 2026).