Georgia legislation · 2025-2026 Regular Session
Georgia HB1077: Sales and use tax; exemption for sales of tickets, fees, and charges of admission to certain museums and fine arts performances or exhibitions at nonprofit facilities; extend sunset date
Status: Signed into law, May 12, 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 extend the sunset date applicable to the exemption for sales of tickets, fees, and charges of admission to certain museums and fine arts performances or exhibitions at nonprofit facilities; to provide for related matters; to provide for an effective date and applicability; 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 extend the sunset date applicable to the exemption for sales of tickets, fees, and charges of admission to certain museums and fine arts performances or exhibitions at nonprofit facilities; to create an exemption for sales of tickets, fees, or charges for admission to the Georgia National Fair held at the Georgia National Fairgrounds and Agricenter; to provide for related matters; to provide for an effective date and applicability…
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 extend the sunset date applicable to the exemption for sales of tickets, fees, and charges of admission to certain museums and fine arts performances or exhibitions at nonprofit facilities; to create an exemption for sales of tickets, fees, or charges for admission to the Georgia National Fair held at the Georgia National Fairgrounds and Agricenter; to provide for related matters; to provide for an effective date and applicability; 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 paragraph (100), by striking "or" at the end of paragraph (104), by striking the period at the end of paragraph (105) and substituting "; or" in lieu thereof, and by adding a new paragraph to read as follows: "(100)(A) Sales of tickets, fees, or charges for admission to a fine arts performance or exhibition conducted within a facility in this state that is owned or operated by an organization which is exempt from taxation under Section 501(c)(3) of the Internal H. B. 1077 …