Sales Tax-Local (32)
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Date of Last Recorded Action: 3/16/2020

HB 0008 NeutralSales Tax Exemption on Menstrual Products Debbie Buckner
1/29/2020 House Withdrawn, Recommitted Ways and Means --
2019/01/18 Report Larry Ramsey Revenue & Finance Sales Tax-Local
This legislation exempts state and local sales tax on the purchase of menstrual products.
HB 0065 SupportCloud Based Services Eligible for SPLOST Eddie Lumsden
1/30/2019 House Second Readers Ways and Means --
2019/01/31 Report Larry Ramsey Sales Tax-Local
This legislation adds cloud based software services to the list of eligible types of capital projects in the Special Purpose Local Option Sales Tax Law.
HB 0085 SupportOrgan Procurement Organizations Sales Tax Exemption Penny Houston
4/2/2019 House Disagreed Senate Amend or Sub Ways and Means Finance -
2019/01/31 Report 2019/02/15 Report 2019/03/15 Report 2019/03/29 Report Larry Ramsey
Revenue & Finance Sales Tax-Local
This bill would grant a sales tax exemption to nonprofit organ procurement organizations, similar to the existing to the sales tax exemption for blood banks. The text of this bill was added to SB 104.
HB 0101 NeutralExpand Sales Tax Exemption on All-terrain Vehicles Jason Ridley
7/1/2019 Effective Date Ways and Means Finance -
2019/01/31 Report 2019/02/22 Report 2019/03/01 Report 2019/03/08 Report Larry Ramsey
Revenue & Finance Sales Tax-Local
This legislation would expand the sales tax exemption on 4-wheel all-terrain vehicles to also include certain 3-wheel ATVs.
HB 0105 NeutralSales Tax Exemption - Ridesharing Sam Watson
6/25/2020 House - House Sent to Governor Ways and Means Finance -
2020/02/28 Report 2020/03/06 Report 2020/03/13 Report 2020/06/19 Report Econ. Dev. & Transportation
Larry Ramsey Revenue & Finance Sales Tax-Local Transit
As introduced, this bill was limited to providing an income tax exemption for disaster relief payments associated with Hurricane Michael. As amended, the bill would exempt transportation services -- taxis, limos, and ridesharing such as Uber and Lyft -- from sales taxes, and replace that tax with a 50-cent per ride fee (25 cents for shared rides), subject to annual CPI adjustment. That fee would go to the state, with the stated intent that this money be used for transportation purposes, including transit; if not so appropriated, the fee would be reduced by 50% in the first year and repealed in the second such year. Because of constitutional limitations, the actual use of this money would be subject to the annual state budget process. Additionally, the bill would require that up to 10% of the state heavy-vehicle highway impact fee and $5/night fee on lodging be used for transit purposes.
HB 0114 NeutralSales Tax Exemption Renewal on Qualified Job Training Organizations Heath Clark
2/6/2019 House Second Readers Ways and Means --
2019/01/31 Report Larry Ramsey Revenue & Finance Sales Tax-Local
This bill would make permanent the sales tax exemption for purchases by "qualified job training organizations." Under current law, that exemption is scheduled to expire in 2020.
HB 0168 NeutralSales Tax Exemptions - Nonprofit Health Centers Darlene Taylor
7/1/2019 Effective Date Ways and Means Finance -
2019/02/08 Report 2019/03/01 Report 2019/03/15 Report 2019/03/22 Report Larry Ramsey
Revenue & Finance Sales Tax-Local
This bill would extend the sales tax exemption for certain nonprofit health centers for an additional five years, through 2024.
HB 0182 SupportSales Tax on Out of State Vendors Brett Harrell
4/28/2019 Effective Date Ways and Means Finance -
2019/02/08 Report 2019/02/15 Report 2019/02/22 Report 2019/03/01 Report 2019/03/08 Report
2019/03/15 Report 2019/03/29 Report Larry Ramsey Revenue & Finance Sales Tax-Local
Under present law, out-of-state vendors that sell $250,000 or more of goods (or 200 or more transactions) into Georgia must either collect all sales taxes or send the purchaser and the Department of Revenue (DOR) annual notice of those purchases. This bill would lower that threshold to $100,000 or more and would eliminate the notice option, with the result that all such vendors will be required and remit to DOR all sales taxes.
HB 0276 SupportSales Tax - Marketplace Facilitators Brett Harrell
4/1/2020 Effective Date Ways and Means Finance -
2019/02/15 Report 2019/03/01 Report 2019/03/08 Report 2019/03/22 Report 2019/03/29 Report
2020/01/17 Report 2020/01/31 Larry Ramsey Revenue & Finance Sales Tax-Local

This bill would expand the definition of "dealers" who are required to collect sales taxes to include "marketplace facilitators", such as online platforms that allow vendors to sell goods or services through those platforms. Annual sales via such a platform of $100,000 or more into Georgia would require the facilitator to collect and remit all state and local sales taxes on all such sales. Franchising operations that have at least $500 million in annual Georgia sales (such as large hotel chains) can decide to have their franchisees collect sales taxes rather than having the franchisor be considered a marketplace facilitator.

 

HB 0344 NeutralAd Valorem Tax Exemption - Habitat for Humanity Matthew Gambill
5/2/2019 Effective Date Ways and Means Finance -
2019/02/22 Report 2019/03/08 Report 2019/03/15 Report 2019/03/22 Report 2019/03/29 Report
Larry Ramsey Revenue & Finance Sales Tax-Local
This bill would exempt from property tax properties held by a 501(c)(3) corporation for building/repairing single-family homes that are then financed by that corporation to individuals via no-interest loans. In the event any property is not ultimately financed in that manner, all back taxes will be due. This bill is tailored specifically for Habitat for Humanity. It is subject to referendum approval in November 2020.
HB 0379 SupportSpecial Purpose Local Option Sales Tax - Revise Reporting Requirement Beth Moore
5/7/2019 Effective Date Ways and Means Government Oversight -
2019/02/22 Report 2019/03/01 Report 2019/03/15 Report 2019/03/29 Report Larry Ramsey
Revenue & Finance Sales Tax-Local
Under current law, local governments receiving SPLOST funds must publish each year by December 31st a report on SPLOST collections/expenditures. This bill would allow that annual report to be published no later than six months following the end of the local government's fiscal year.
HB 0428 SupportCommunications Services Tax William Werkheiser
2/25/2019 House Second Readers Ways and Means --
2019/02/22 Report 2019/03/01 Report Franchise Fees Larry Ramsey Revenue & Finance
Sales Tax-Local

This bill would create an entirely new taxation structure for telecommunications services. As amended in subcommittee, this complex bill includes the following:

  • Eliminate existing county and city cable franchise fees, city telephone franchise fees, and sales taxes on local telephone service;
  • Make “digital goods” – downloaded books, movies, music and the like -- subject to sales taxes (not currently taxed);
  • Exempt broadband and internet-access equipment from sales tax, up to a maximum of $80M per year;
  • Impose a new 2% state tax, and optional 2% local tax, on telecommunications services and prepaid wireless service. The local tax to be distributed to counties and cities based on the subscriber’s/customer’s address;
  • Impose a new 2% state-only tax on direct-broadcast satellite service (Direct TV, Dish Network);
  • Prohibit other local taxes or fees on communications services providers, other than ad valorem taxes, 9-1-1 fees, or other generally applicable fees/taxes.

Streaming services (Netflix, Hulu, etc.) are exempt from the communication services tax and sales taxes under HB 428 

HB 0443 OpposeMunicipal Option Sales Tax - Expansion to Certain other Cities William Boddie
2/26/2019 House Second Readers Ways and Means --
Larry Ramsey Revenue & Finance Sales Tax-Local
This bill would allow a city to seek a 1% sales tax for water and sewer purposes, if that city's system connects to the system of a city already imposing the tax. As written, this would apply to several cities in Fulton County. The MOST is the only setting where a sales tax is levied in less than an entire county, and such taxes may impact voter support of future county-wide sales taxes. 
HB 0449 NeutralSales Taxes - Exemption for Construction of Multi-Use Arena Ron Stephens
2/25/2019 House Second Readers Ways and Means --
Larry Ramsey Revenue & Finance Sales Tax-Local
This bill would exempt from sales taxes all materials used in the construction and furnishing of a multi-use arena owned (in whole or in part) by a city or county. The exemption would expires in 2021.
HB 0730 OpposeSales Tax Exemption - Major Sporting Events Ron Stephens
1/14/2020 House Second Readers Ways and Means --
2020/01/17 Report Larry Ramsey Revenue & Finance Sales Tax-Local
 This bill would exempt from sales taxes all purchases made by a host committee in conjunction with sporting events expected to generate $50 million or more in sales in the host community.
HB 0806 OpposeSales Tax - Expand Cities Authorized to Levy a Municipal Option Sales Tax (MOST) William Boddie
1/29/2020 House Second Readers Ways and Means --
2020/01/31 Larry Ramsey Revenue & Finance Sales Tax-Local
This bill would allow a city to seek a 1% sales tax for water and sewer purposes, if that city's system connects to the system of a city already imposing the tax. As written, this would apply to several cities in Fulton County. The MOST is the only setting where a sales tax is levied in less than an entire county, and such taxes may impact voter support of future county-wide sales taxes. The bill would also authorize the Governor, the Speaker of the House, and the Lieutenant Governor to order an audit of any city levying this tax.
HB 0812 OpposeSpecial Elections for Referendum Questions Donna McLeod
1/29/2020 House Second Readers Governmental Affairs --
2020/01/31 Elections Larry Ramsey Revenue & Finance Sales Tax-Local
 This bill would require that any referendum questions (for example, SPLOST and T-SPLOST referenda) could only be placed on the ballot in even-numbered years. Current law also provides permissible election dates in odd-numbered years.
HB 0815 NeutralSales Tax Exemption - Public Water/Sewer Authorities Houston Gaines
3/9/2020 Senate Read and Referred Ways and Means Finance -
2020/01/31 2020/02/28 Report 2020/03/06 Report Larry Ramsey Revenue & Finance
Sales Tax-Local
This bill would exempt from sales taxes purchases made by governmental authorities that provide water and/or sewer services. 
HB 0850 OpposeSales Taxes - Change in Permissible Referendum Dates Jason Ridley
1/31/2020 House Second Readers Ways and Means --
2020/01/31 Elections Larry Ramsey Revenue & Finance Sales Tax-Local
This bill would require that referenda on new or renewing sales taxes (SPLOST, E-SPLOST, T-SPLOST, etc.) be held on the November election date in any year. Under current law, two dates are permissible each year (3 dates in a Presidential election year) for holding these referendum votes.
HB 0868 OpposeSales Tax Exemption - Ride-Sharing, Taxis and Limos Charles Martin
2/4/2020 House Second Readers Ways and Means --
2020/02/07 Larry Ramsey Revenue & Finance Sales Tax-Local
This bill would exempt from all sales taxes transportation services such as ridesharing (Uber, Lyft), taxis, and limos.
HB 0882 SupportSales Tax Exemptions - Food Banks and Food for Hunger/Disaster Relief Penny Houston
6/22/2020 Senate - Senate Read Second Time Ways and Means Finance -
2020/02/07 2020/02/28 Report 2020/03/06 Report Larry Ramsey Revenue & Finance
Sales Tax-Local
This bill would remove the current sunset date (2021) for the sales tax exemption for food purchases by food banks and non-profit organizations that provide hunger-relief services. The latter exemption would be extended to also include non-profit organizations providing disaster relief. The bill is estimated to reduce local (county, city, and schools) sales taxes by approximately $1.6 million per year on a statewide basis. The substance of this bill has also been added to HB 1035.
HB 0891 OpposeSales Tax Exemption - Admission Tickets to Fine Arts Performances Matthew Gambill
2/18/2020 House Second Readers Ways and Means --
2020/02/07 Larry Ramsey Revenue & Finance Sales Tax-Local
This bill would extend, through 2023, the current sales tax exemption for tickets to fine arts performances sold by certain non-profit organizations. Eligible non-profits would be broadened, to include any non-profit that has as one of its missions (as opposed to current law's requirement of "primary mission") the promotion of the arts and culturally significant programming and events.
HB 0925 NeutralSales Tax Exemptions - Computer Equipment Terry Rogers
3/9/2020 House Committee Favorably Reported By Substitute Ways and Means --
2020/02/21 Report 2020/02/28 Report 2020/03/06 Report Larry Ramsey Revenue & Finance
Sales Tax-Local
This bill would update the list of communications/electronics industries for which purchases of computer equipment to be used in high-technology facilities would be exempt from sales taxes.
HB 1035 SupportSales Tax Exemptions - Food Banks and Non-Profit Health Centers Charles Martin
6/25/2020 Senate - Senate Tabled Ways and Means Finance -
2020/02/28 Report 2020/03/13 Report 2020/06/19 Report Larry Ramsey Revenue & Finance
Sales Tax-Local
This bill would make permanent the sales tax exemptions for purchases by non-profit health centers, clinics, and food banks. Under current law, those exemptions expire by 2024. Addtionally, the bill extends until 2025 the sales tax exemption for ready-mix concrete equipment. The bill also extends until 2026 (from its current 2021 expiration) the sales tax exemption for noncommercial written materials and mailings of nonprofit organizations. This bill also provides a sales tax exemption for non-profit organ procurement organizations. As amended in the Senate, this bill would repeal a long list of income tax and sales tax exemptions and credits.
HB 1044 NeutralSales Tax Exemptions - Written Materials/Mailings of Non-Profit Entities John Carson
2/28/2020 House Second Readers Ways and Means --
2020/02/28 Report Larry Ramsey Revenue & Finance Sales Tax-Local
This bill would extend, through July 2026, the current sales tax exemption for noncommercial written materials and mailing by non-profit corporations. The text of this bill was added to HB 1035.
Green background on status indicates a bill has been acted on the last recorded legislative day.








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