Georgia legislation · 2025-2026 Regular Session
Georgia HB134: Sales and use tax; manufactured homes; revise and expand exemption
Status: Signed into law, May 6, 2026
A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide for definitions; to revise and expand a sales tax exemption for manufactured homes; to provide for a sunset date; to provide for legislative findings; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide for definitions; to revise and expand a sales tax exemption for manufactured homes; to provide for a sunset date; to provide for legislative findings; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
From the introduced text:
A BILL TO BE ENTITLED To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide for definitions; to revise and expand a sales tax exemption for manufactured homes; to provide for a sunset date; to provide for legislative findings; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended by revising paragraph (102) of Code Section 48-8-3, relating to exemptions from sales and use tax, as (A) Fifty percent of the sales price of a manufactured home if such manufactured home is installed pursuant to Code Section 8-2-160 and will be converted to real property pursuant to Code Section 8-2-183.1 within 30 days of the retail sale. (B) As used in this paragraph, the term 'manufactured home' means a structure built on a permanent chassis H. B. LC 50 0980 (ii) Is transportable in one or more sections; (iii) Contains plumbing, heating, air-conditioning, and electrical systems; and (iv) Is designed to have an angled roof and contain an area of at least 650 square feet. (C) Within 30 days of a sale exempted as …
Sponsors
- Blake Tillery (R, 19) · primary sponsor
- Beth Camp (R, 135) · primary sponsor
- Rick Jasperse (R, 11)
- James Burchett (R, 176)
- John Corbett (R, 174)
- Al Williams (D, 168)
- David Jenkins (R, 136)
Latest actions
- : Effective Date
- : Act 427
- : House Date Signed by Governor
- : House Sent to Governor
- : Senate Agreed House Amend or Sub
- : House Agreed Senate Amend or Sub As Amended
- : Senate Passed/Adopted By Substitute
- : Senate Third Read
- : Senate Committee Favorably Reported By Substitute
- : Senate Recommitted
Votes
- Senate Vote #923 (March 31, 2026): 50 yea, 0 nay, passed
- House Vote #813 (March 31, 2026): 156 yea, 5 nay, passed
- Senate Vote #544 (February 12, 2026): 31 yea, 17 nay, passed
- House Vote #91 (February 26, 2025): 160 yea, 0 nay, passed
Common questions
- What is HB134?
- HB134 is a bill in the Georgia Legislature (2025-2026 Regular Session): Sales and use tax; manufactured homes; revise and expand exemption.
- What does HB134 do?
- In its own words: To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide for definitions; to revise and expand a sales tax exemption for manufactured homes; to provide for a sunset date; to provide for legislative findings; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
- What is the status of HB134?
- Signed into law as of May 6, 2026. Latest action: Effective Date (July 1, 2026).
- Who sponsored HB134?
- Blake Tillery (R, 19), with 6 co-sponsors.
- Where is the official record for HB134?
- On the Georgia Legislature website: https://www.legis.ga.gov/legislation/69533
Source: official Georgia record. Tracked by Delilah, AI for legislation across all 50 states and Congress.