Georgia legislation · 2025-2026 Regular Session
Georgia HB560: Joint county and municipal sales and use tax (LOST); negotiations for distribution of tax proceeds; revise provisions
Status: Failed, March 3, 2026
A BILL to be entitled an Act to amend Article 2 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to joint county and municipal sales and use tax (LOST), so as to revise provisions related to negotiations for the distribution of tax proceeds; to limit the application of certain requirements with respect to absent counties; to provide for related matters; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to exempt from local taxes the sale or use of construction materials used in certain capital outlay projects for educational purposes; to provide that such exemption only applies to projects for local school systems that have in effect certain homestead exemptions from property taxation; to provide for conditions, limitations, and definitions; to provide for payment, collection, and refunds; to provide for an automatic repeal…
From the introduced text:
A BILL TO BE ENTITLED To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to exempt from local taxes the sale or use of construction materials used in certain capital outlay projects for educational purposes; to provide that such exemption only applies to projects for local school systems that have in effect certain homestead exemptions from property taxation; to provide for conditions, limitations, and definitions; to provide for payment, collection, and refunds; to provide for an automatic repeal; to provide for the maximum amount of local sales and use taxes that may be imposed; to revise provisions related to a special district sales and use tax; to provide for conditions under which such tax may be imposed; to provide for clarifications; to revise provisions related to the joint county and municipal sales and use tax (LOST); to provide for the distribution of tax proceeds under certain circumstances; to limit the application of certain requirements with respect to absent counties; to provide for related matters; to provide for applicability; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: H. B. 560 (SUB) LC 50 1176S PART I SECTION 1-1. Chapter 8 of Title 48 of the Official Code of Georgia …