Bill > HB153

This bill extends the existing sales and use tax exemption for maintenance and replacement parts for concrete mixing and transportation machinery from June 30, 2026, to June 30, 2031. Specifically, the legislation covers parts for stationary or mobile equipment used to mix, agitate, and transport freshly mixed concrete, including mixers, engines, operational controls, hydraulics, structural components, and safety components. The exemption is comprehensive, covering a wide range of parts used in concrete mixing trucks, but explicitly excludes sales and use taxes on motor fuel used in these vehicles. By extending the sunset date, the bill ensures that businesses in the concrete transportation and mixing industry can continue to benefit from this tax exemption for an additional five years, potentially reducing their operational costs and supporting the local construction and transportation industries.

Budget and Finance

https://www.legis.ga.gov/legislation/69590