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GA SB52

GA SB52
"Timberlands Recovery, Exemption, and Earnings Stability (TREES) Act"; enact

summary

Introduced
01/28/2025
In Committee
03/31/2026
Crossed Over
02/18/2025
Passed
Dead
04/02/2026

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from state sales and use taxes, so as to provide for a definition relative to crossing state borders by common carriers; to provide for related matters; to repeal conflicting laws; and for other purposes.

AI Summary

This bill, known as the Timberlands Recovery, Exemption, and Earnings Stability (TREES) Act, amends Georgia law to clarify exemptions from state sales and use taxes for certain transportation equipment. Specifically, it revises the definition of when aircraft, watercraft, railroad locomotives and rolling stock, and motor vehicles are considered "used principally to cross the borders of this state" by common carriers, which are businesses that transport passengers or cargo for the public. The bill clarifies that this exemption applies if the equipment is used in interstate or foreign commerce under federal authority, and the determination of "used principally to cross the borders of this state" should be based on the overall nature of a carrier's interstate operations, not solely on mileage or administrative factors. This change aims to provide clearer guidelines for tax exemptions on equipment used by carriers operating across state lines.

Committee Categories

Budget and Finance

Sponsors (37)

Jason Anavitarte (R)*,  Lee Anderson (R)*,  Tonya Anderson (D)*,  Matt Brass (R)*,  Max Burns (R)*,  Bill Cowsert (R)*,  Gail Davenport (D)*,  Clint Dixon (R)*,  Drew Echols (R)*,  Jason Esteves (D)*,  Steve Gooch (R)*,  Russ Goodman (R)*,  Sonya Halpern (D)*,  Ed Harbison (D)*,  Sally Harrell (D)*,  Billy Hickman (R)*,  Nabilah Islam Parkes (D)*,  Kim Jackson (D)*,  Harold Jones (D)*,  RaShaun Kemp (D)*,  John Kennedy (R)*,  David Lucas (D)*,  Josh McLaurin (D)*,  Nikki Merritt (D)*,  Elena Parent (D)*,  Chuck Payne (R)*,  Sheikh Rahman (D)*,  Doc Rhett (D)*,  Ed Setzler (R)*,  Freddie Sims (D)*,  Carden Summers (R)*,  Blake Tillery (R)*,  Ben Watson (R)*,  Sam Watson (R)*,  Kenya Wicks (D)*,  Rick Williams (R)*,  Bruce Williamson (R), 

Last Action

House Passed/Adopted By Substitute (on 04/02/2026)

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