Revenue & Finance (123)
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Date of Last Recorded Action: 4/22/2024

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1/29/2020 House Withdrawn, Recommitted Ways and Means --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 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 0102 OpposeExpand Property Tax Exemption on Properties Owned by Charities Charles Martin
2/6/2019 House Second Readers Ways and Means --
2019/01/31 Report Larry Ramsey Property Tax Revenue & Finance
This bill would expand the statutory exemption from property taxes for certain charitable institutions. The bill would eliminate the existing statute's requirement that a building be used "exclusively" for the institution's charitable purposes in order to be tax-exempt. The bill would also allow such buildings and accompanying land to be used for the primary or incidental purpose of raising revenue for charitable purposes.
HB 0104 NeutralInventory Tax Exemption on Boll Weevil Eradication Supplies Sam Watson
2/6/2019 House Second Readers Ways and Means --
2019/01/31 Report Larry Ramsey Property Tax Revenue & Finance
This bill would exempt from property taxes equipment (traps, lures, etc.) that are held in inventory for the purpose of eradication of boll weevils. The exemption would only apply to certain agricultural entities that are tax-exempt under federal law.
HB 0105 NeutralSales Tax Exemption - Ridesharing Sam Watson
8/5/2020 Effective Date 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 0153 NegotiatingRegulatory Fees - Revise Bases for Calculating Shaw Blackmon
3/5/2020 House Committee Favorably Reported By Substitute Ways and Means --
2020/03/06 Report Intern 2 Larry Ramsey Revenue & Finance
As amended in committee, this bill would make changes to the methods of calculating regulatory fees. Consistent with current law, local governments would be required to set regulatory fees so as to approximate the cost of the services being provided. This bill would eliminate the options of making that calculation for construction projects based on square footage or construction costs. Local governments would retain the authority to use flat fees or fees based upon hourly rates. The bill also provides that regulatory fees should be used to fund regulatory activities rather than general operations, but specifically provides that no separate accounts would be required for such fees. An earlier version of this bill would have eliminated the option for local governments to levy occupation tax on businesses based on gross receipts.
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 0183 NeutralAd Valorem Taxation - Right to Appeal when no Property Tax Return filed Brett Harrell
7/1/2019 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
Larry Ramsey Revenue & Finance
This bill provides that a taxpayer is not required to file an annual "return" for property before having the right to appeal the property's assessment.
HB 0189 NeutralState Sales Tax Exemption on Locomotive Fuel Vance Smith
2/11/2019 House Second Readers Ways and Means --
2019/02/08 Report Econ. Dev. & Transportation Kathleen Bowen Revenue & Finance
This legislation exempts state sales and use taxes for fuel used for locomotives. The bill does not exempt local sales and use taxes. 
HB 0200 NeutralInnkeeper Fee ($5 Per Night) Sales Tax Exemption for Non-Profits Don Hogan
2/11/2019 House Second Readers Ways and Means --
2019/02/08 Report Kathleen Bowen Revenue & Finance
The intent of this legislation is to exempt individuals who are employed or representing a Section 501(c)(3) organization from the $5 per night fee on rooms, lodging, and accommodations that are owned/operated by a Section 501(c)(3) organization. 
HB 0204 OpposeSales Tax Exemption - Veterinary Medicines Billy Mitchell
2/11/2019 House Second Readers Ways and Means --
2019/02/08 Report Larry Ramsey Revenue & Finance
This bill would exempt from state and local sales taxes all sales of veterinary medicines.
HB 0219 OpposeTax Assessment - Listing of Applicable Regulations Lynn Smith
2/12/2019 House Second Readers Ways and Means --
2019/02/15 Report Larry Ramsey Property Tax Revenue & Finance
This bill would require tax assessors to develop a list of all federal and state regulations that impact their valuation of property. 
HB 0265 NeutralLower Annual Fee for Alternative Fueled Vehicle Spencer Frye
2/14/2019 House Second Readers Motor Vehicles --
Econ. Dev. & Transportation Kathleen Bowen Revenue & Finance
This legislation lowers the fee from $200 to $100 for alternative fueled vehicles that are not operated for commercial purposes.

The fee was included in HB 170 (2015 Georgia General Assembly Session) which significantly raised funds for transportation purposes.
HB 0269 NeutralExempt Low Speed Vehicles From Annual License Fee Spencer Frye
2/14/2019 House Second Readers Motor Vehicles --
Econ. Dev. & Transportation Kathleen Bowen Revenue & Finance

This legislation exempts low-speed vehicles from the annual fees for the licensing of the operation of vehicles.

"Low-speed vehicle" means any four-wheeled electric vehicle whose top speed attainable in one mile is greater than 20 miles per hour but not greater than 25 miles per hour on a paved level surface and which is manufactured in compliance with those federal motor vehicle safety standards for low-speed vehicles set forth in 49 C.F.R. Section 571.500 and in effect on January 1, 2001.
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 0288 NeutralSuperior Court Filing Fees Alan Powell
1/1/2020 Effective Date Judiciary Judiciary -
2019/02/15 Report 2019/03/08 Report 2019/03/29 Report Larry Ramsey Revenue & Finance
This bill would eliminate the current per-page fees for filing deeds and other documents with the Superior Court Clerk and instead impose a flat $25 fee per document. It also increases the per-page plat filing fee from $7.50 to $10. The bill would also change the alternative Superior Court Clerk filing fees in counties with unincorporated populations of 350,000 or more.
HB 0294 NeutralExemption for Building Materials Advertised For Bid Prior to TSPLOST Approval Bonnie Rich
2/15/2019 House Second Readers Ways and Means --
2019/02/15 Report Kathleen Bowen Revenue & Finance
This legislation exempts building and construction materials from the Single County Transportation Special Purpose Local Option Sales Tax (TSPLOST) for projects that are advertised for bid prior to voters' approval of a Single County TSPLOST. This exact language/exemption is found in the regular SPLOST and Regional TSPLOST code sections.  
HB 0312 NeutralTitle Ad Valorem Taxes - Reductions relating to Service Members Killed or Disabled in Service Marc Morris
2/19/2019 House Second Readers Ways and Means --
2019/02/15 Report Larry Ramsey Property Tax Revenue & Finance
This bill would reduce or eliminate the Title Ad Valorem Tax relating to disabled or deceased members of the armed forces. For service members with a service-related disability, upon transferring title of a vehicle into Georgia, the TAVT would be reduced in the same percentage as the service member's disability rating. For surviving spouses of service members killed in action, there would be no TAVT due if that spouse transfers a vehicle's title into Georgia. These rules would apply to up to two vehicles in each situation.
HB 0313 NeutralAd Valorem Taxation - Exemption for Certain Charitable Institutions Spencer Frye
2/19/2019 House Second Readers Ways and Means --
2019/02/15 Report 2019/03/01 Report Larry Ramsey Property Tax Revenue & Finance
This bill would exempt from ad valorem taxation real property held by a tax-exempt charity for the purpose of building/repairing single-family homes that will be financed by that charity to individuals using no-interest loans. This bill is specifically designed for Habitat for Humanity. The text of this bill has been added to HB 344.
HB 0314 SupportBoat Titles Ron Stephens
7/1/2020 Effective Date Ways and Means Finance -
2019/02/15 Report 2019/03/01 Report 2019/03/08 Report 2019/03/15 Report 2019/03/22 Report
Larry Ramsey Revenue & Finance
This bill would require the issuance of ownership titles for all watercraft used in state waters. Title applications would be processed by the Georgia Department of Natural Resources. An amendment in House committee eliminated the proposed sales tax cap in boat sales as was proposed in the original version.
HB 0335 OpposeTitle Ad Valorem Taxes - Exemption for Head Start Vehicles Al Williams
2/20/2019 House Second Readers Ways and Means --
2019/02/22 Report Larry Ramsey Property Tax Revenue & Finance
This bill would exempt from paying title ad valorem tax any vehicles purchased by a nonprofit organization that provides Head Start programs pursuant to the state Head Start program.
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.
Green background on status indicates a bill has been acted on the last recorded legislative day.



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