Sales and use tax; purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; provide exemption
About This Bill
Latest Action · May 11, 2026
Act 467
Session
2025_26
Introduced
Feb 5, 2026
Primary Sponsor
Ron Stephens· primary
Summary
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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.