Georgia legislation · 2025-2026 Regular Session
Georgia HB1285: Sales and use tax; limit number of local sales and use taxes by authorizing counties; revise provisions
Status: Passed one chamber, March 9, 2026
A BILL to be entitled an Act to amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to revise provisions limiting the number of local sales and use taxes by authorizing counties to collect an enhanced homestead option sales tax as well as a local option sales tax; 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 revise provisions limiting the number of local sales and use taxes by authorizing counties to collect an enhanced homestead option sales tax as well as a local option sales tax; to provide for related matters; to repeal conflicting laws; and for other purposes.
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 revise provisions limiting the number of local sales and use taxes by authorizing counties to collect an enhanced homestead option sales tax as well as a local option sales tax; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, is amended in Code Section 48-8-6, relating to prohibition of political subdivisions from imposing various taxes, ceiling on local sales and use taxes, and taxation of mobile telecommunications, by revising paragraph (1) of subsection (a) as follows: "(a)(1) Except as provided in this subsection, on and after July 1, 2024, there shall not be imposed in any jurisdiction in this state or on any transaction in this state local sales taxes, local use taxes, or local sales and use taxes in excess of 2 percent. For purposes of such 2 percent limitation, the taxes affected are any sales tax, use tax, or sales and use tax which is levied in an area consisting of less than the entire state, however …
Sponsors
- Mike Cheokas (R, 151) · primary sponsor
- Ron Stephens (R, 164)
- Carter Barrett (R, 24)
- Al Williams (D, 168)
- Soo Hong (R, 103)
- Cannon, Chas (R, 172)
Latest actions
- : Senate Read and Referred
- : House Passed/Adopted
- : House Third Readers
- : House Committee Favorably Reported
- : House Second Readers
- : House First Readers
- : House Hopper
Votes
- House Vote #688 (March 7, 2026): 98 yea, 58 nay, passed
Common questions
- What is HB1285?
- HB1285 is a bill in the Georgia Legislature (2025-2026 Regular Session): Sales and use tax; limit number of local sales and use taxes by authorizing counties; revise provisions.
- What does HB1285 do?
- In its own words: To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to revise provisions limiting the number of local sales and use taxes by authorizing counties to collect an enhanced homestead option sales tax as well as a local option sales tax; to provide for related matters; to repeal conflicting laws; and for other purposes.
- What is the status of HB1285?
- Passed one chamber as of March 9, 2026. Latest action: Senate Read and Referred (March 9, 2026).
- Who sponsored HB1285?
- Mike Cheokas (R, 151), with 5 co-sponsors.
- Where is the official record for HB1285?
- On the Georgia Legislature website: https://www.legis.ga.gov/legislation/73134
Source: official Georgia record. Tracked by Delilah, AI for legislation across all 50 states and Congress.