Bill > SB47

This bill amends Georgia's sales and use tax code to create an annual 11-day tax exemption period for firearms, ammunition, gun safes, and related accessories, which will occur each year starting on the second Friday of October. Specifically, during this specified timeframe, consumers will not be required to pay sales tax when purchasing these items, which includes not just firearms and ammunition, but also related accessories such as stocks, barrels, scopes, and magazines. The tax exemption is set to automatically expire and become "repealed and reserved" on July 1, 2030, meaning the special tax-free period will no longer be in effect after that date. This type of temporary sales tax exemption is often designed to provide financial relief to consumers and potentially stimulate sales in a specific product category, in this case firearms and related equipment. The bill follows standard legislative procedure by including a provision that repeals any laws in conflict with its provisions.

Budget and Finance

https://www.legis.ga.gov/legislation/69583