Georgia legislation · 2025-2026 Regular Session
Georgia HB229: Sales and use tax; exempt materials used in construction of capital outlay projects for educational purposes; provisions
Status: Passed both chambers, March 27, 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 from local taxes the sale or use of materials used in construction of capital outlay projects for educational purposes that were approved and funded through a constitutionally authorized education special purpose local option sales tax; to provide for conditions, limitations, and dates of applicability; 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 from local taxes the sale or use of materials used in construction of capital outlay projects for educational purposes that were approved and funded through a constitutionally authorized education special purpose local option sales tax; to provide for conditions, limitations, and dates of applicability; to provide for related matters; to repeal conflicting laws; and for other purposes.
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 from local taxes the sale or use of materials used in construction of capital outlay projects for educational purposes that were approved and funded through a constitutionally authorized education special purpose local option sales tax; to provide for conditions, limitations, and dates of applicability; 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 adding a new paragraph to read as follows: "(10.1)(A) Notwithstanding any provision of Code Section 48-8-63 to the contrary, materials used in the construction of the capital outlay projects for educational purposes within a county that levies a sales and use tax pursuant to Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, the 'Metropolitan Atlanta Rapid Transit Authority Act of 1965,' and does not contain an independent school district, provided that such projects were approved and funded through an education H. B. LC 50 1005 special purpose local option sales tax authorized under Article …