Bill > HB165

This bill revises and expands a sales tax exemption for manufactured homes, which are defined as structures built on a permanent chassis designed as a dwelling, transportable in sections, and containing plumbing, heating, air-conditioning, and electrical systems, with an angled roof and at least 650 square feet. The exemption applies to 50% of the sales price if the manufactured home is installed and converted to real property within 30 days of its retail sale. The seller is responsible for completing the conversion process and filing a Certificate of Permanent Location; failure to do so will result in the seller owing 1.5 times the amount of taxes that were exempted. Furthermore, a manufactured home that received this exemption cannot be returned to its status as tangible personal property unless the exempted taxes are repaid. This revised exemption will take effect on July 1, 2026.

Budget and Finance

https://www.legis.ga.gov/legislation/69642