Bill > HB890

This bill extends an existing sales and use tax exemption for certain nonprofit organizations in Georgia. Specifically, the bill amends a previous tax exemption for 501(c)(3) nonprofit organizations (which are tax-exempt charitable, religious, or educational organizations under federal tax law) that produce noncommercial written materials or mailings for educational, charitable, religious, or fundraising purposes. The key change is extending the sunset provision (expiration date) of this tax exemption from July 1, 2026, to July 1, 2031, giving these nonprofit organizations five more years of tax relief. The bill also modifies the language around how organizations can claim this exemption, requiring them to pay sales and use tax upfront and then file for a refund, and removing the provision for interest on such refunds. This technical amendment ensures that qualifying nonprofit organizations continue to receive a tax exemption for their educational and charitable materials for an additional five-year period.

Budget and Finance

https://www.legis.ga.gov/legislation/71920