This bill authorizes counties, subject to approval of the voters, to designate a portion of their special purpose local option sales tax (SPLOST) to fund a credit against property tax obligations of homesteaded property.

This legislation would authorize each county to ask the voters for approval to levy an additional fractional local sales tax up to one percent for the purposes of funding local government operations, capitol and economic development activities, including local cultural assets important for tourism, education and job creation.

This bill would exempt all sales tax on energy used in manufacturing and would have a significant impact on local sales tax collections.

This bill exempts the local sales tax on food purchased for off premise consumption.

This bill requires vendors collecting sales tax based upon the customers address to use a nine digit zip code to more accurately determine the county where the sale is made.

HB 136 would reimpose the sales tax holiday for school supplies and clothes for 2011.

HB 178 removes the county sales tax on food, food ingredients and alcoholic beverages.  Instead, it imposes a "prepaid local consumable tax" which must be paid when alcoholic beverages, tobacco, tobacco products, food and food ingredients when the distributor ships these items to a seller.

After July 1, 2011, HB 202 requires local boards of education to comply with a planning and construction guide regarding site accessibility and flow of traffic published by the Department of Transportation for school properties located on state routes.

HB 202 allows school boards to expend funds for the purpose of roadway improvements necessary to access a school, as well as to use education special purpose local option sales tax funds for road, street, bridge, utility and other improvements.

HB 233 would exempt diesel fuel for locomotives from sales tax.

This bill creates the Georgia Tourism Development Act to promote the development of new tourism attractions or expansions of existing tourism attractions that are supported by at least 25 percent from out of state visitors.  It authorizes the incremental increase in state and county/city sales tax generated from the project to be applied toward a tax refund up to 25 percent of the project costs over a ten year period.  To qualify the project must have a cost in excess of one million dollars, be approved by the local governing authority, the Governor and enter into an agreement with the Department of Community Affairs.  Tourism projects include cultural or historic sites, recreation or entertainment venues, and convention and hotel conference centers.

HB 235 allows for the establishment of a convention area up to four square miles. The state may levy a sales tax in the convention area, in lieu of the regular state sale tax, to be used to improve the infrastructure of the convention area. Any tourist attraction located in or adjacent to a convention area, would be exempt from all state and local sales tax during construction of the attraction. The sales tax exemption would apply until the attraction was open to the public or 2017, whichever occurs first.

This legislation allows county commissions or city councils to determine if one of their previously approved special purpose local option sales tax (SPLOST) projects has become infeasible because it is impracticable, unserviceable, unrealistic or no longer in the best interest of the citizens. If a resolution is passed by the governing authority determining infeasibility, the project could be abandoned if approved by the voters in a county wide election held in conjunction with the next SPLOST referendum. The money set aside for those projects could then be used to reduce general obligation debt and/or ad valorem taxes.

This bill extends the sales tax exemption for certain nonprofit volunteer heath clinics.

This bill extends the sales tax exemption for donated food for hunger relief.

This bill extends the sales tax exemption for nonprofit health centers, clinics and food banks.

This bill provides an incremental sales tax exemption to certain companies approved by the Department of Community Affairs and the local governing authority for the development of new tourism attractions that are supported by at least 25 percent from out of state visitors.

This bill also authorizes the Department of Revenue to continue to make distributions of unidentifiable sales tax to local governments based upon a pro rata formula.

This bill extends the sales tax exemption for diaster relief food donations.

This bill extends the sales tax exemption for food and beverages given to a food bank.

This bill extends the sales tax exemption to the sale of personal property to certain nonprofit health centers.

This bill imposes sales tax on the retail purchase or retail sale of a new manufactured home on 60% of the manufacturer's invoice. It does not allow sales tax on the retail sale of pre-owned manufactured homes.

This bill would allow cities other than Atlanta to impose a special water and sewer projects cost tax.

This bill extends the sales tax exemption used to renovate or expand a zoological institution until 2013.

This bill provides a sales tax exemption for the sale or use of fuel in cooling of refrigerated shipping containers.

HB 761 adds a sales tax exemption for the sale or use by a government contractor of overhead materials. The exemption will commence on the effective date of the bill and terminate on January 1, 2014.