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Bill > SB115
GA SB115
GA SB115Sales and Use Taxes; clothing and school related supplies during the second week of August each year; exempt sales
summary
Introduced
02/05/2025
02/05/2025
In Committee
02/06/2025
02/06/2025
Crossed Over
Passed
Dead
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 sales and use taxes, so as to exempt sales of clothing and school related supplies during the second week of August each year; to provide for related matters; to repeal conflicting laws; and for other purposes.
AI Summary
This bill amends Georgia's sales tax code to modify the annual tax-free period for clothing and school-related supplies. Specifically, the bill shifts the existing tax exemption from a period around late July (previously July 30-31, 2016) to a week in early August (August 7-13 each year). By establishing this annual week-long period, the legislation aims to provide Georgia residents with a tax break when purchasing back-to-school items, making these essential supplies more affordable for families. The change will allow consumers to buy clothing and school-related supplies without paying sales tax during the specified timeframe, which is likely intended to help parents and students prepare for the upcoming school year with reduced financial burden.
Committee Categories
Budget and Finance
Sponsors (21)
Tonya Anderson (D)*,
Gail Davenport (D)*,
Jason Esteves (D)*,
Sonya Halpern (D)*,
Ed Harbison (D)*,
Sally Harrell (D)*,
Nabilah Islam Parkes (D)*,
Kim Jackson (D)*,
Donzella James (D)*,
Harold Jones (D)*,
David Lucas (D)*,
Derek Mallow (D)*,
Randal Mangham (D)*,
Josh McLaurin (D)*,
Nikki Merritt (D)*,
Nan Orrock (D)*,
Elena Parent (D)*,
Sheikh Rahman (D)*,
Doc Rhett (D)*,
Freddie Sims (D)*,
Kenya Wicks (D)*,
Last Action
Senate Read and Referred (on 02/06/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.ga.gov/legislation/70012 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/231549 |
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