Georgia legislation · 2025-2026 Regular Session
Georgia HB1018: Sales and use tax; exempt sales of clothing and school related supplies during the month of August each year
Status: In committee, January 29, 2026
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 sales and use taxes, so as to exempt sales of clothing and school related supplies from sales and use taxation during the month of August each year; to amend Code Section 48-9-3 of the Official Code of Georgia Annotated, relating to levy of excise tax, rates, exemptions, and prohibition on tax by political subdivisions, so as to exempt all sales of motor fuel from excise taxation during the month of August each year; to provide for related matters; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, so as to exempt sales of clothing and school related supplies from sales and use taxation during the month of August each year; to amend Code Section 48-9-3 of the Official Code of Georgia Annotated, relating to levy of excise tax, rates, exemptions, and prohibition on tax by political subdivisions, so as to exempt all sales of motor fuel from excise taxation during the month of August each year; to provide for related matters…
From the introduced text:
A BILL TO BE ENTITLED To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, so as to exempt sales of clothing and school related supplies from sales and use taxation during the month of August each year; to amend Code Section 48-9-3 of the Official Code of Georgia Annotated, relating to levy of excise tax, rates, exemptions, and prohibition on tax by political subdivisions, so as to exempt all sales of motor fuel from excise taxation during the month of August each year; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, is amended by revising subparagraph (A) of paragraph (75) as follows: "(75)(A) The sale of eligible property. The exemption provided by this paragraph applies only to sales occurring during the period commencing at 12:01 A.M. on July 30, 2016, August 1 and concluding at 12:00 Midnight on July 31, 2016 August 31 each year." H. B. 1018 LC 59 0201 SECTION 2. Code Section 48-9-3 of the Official Code of Georgia Annotated, relating to levy of excise tax, rates, exemptions, and prohibition on tax …