Bill
Bill > HB1077
GA HB1077
GA HB1077Sales and use tax; exemption for sales of tickets, fees, and charges of admission to certain museums and fine arts performances or exhibitions at nonprofit facilities; extend sunset date
summary
Introduced
01/28/2026
01/28/2026
In Committee
03/25/2026
03/25/2026
Crossed Over
03/04/2026
03/04/2026
Passed
04/07/2026
04/07/2026
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 extend the sunset date applicable to the exemption for sales of tickets, fees, and charges of admission to certain museums and fine arts performances or exhibitions at nonprofit facilities; to create an exemption for sales of tickets, fees, or charges for admission to the Georgia National Fair held at the Georgia National Fairgrounds and Agricenter; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
AI Summary
This bill extends the sunset date for an existing exemption from sales and use taxes for tickets, fees, and charges to attend certain fine arts performances or exhibitions at nonprofit facilities, pushing the expiration from December 31, 2027, to December 31, 2032. Additionally, it creates a new, permanent exemption for sales of tickets, fees, or charges for admission to the Georgia National Fair, which is held at the Georgia National Fairgrounds and Agricenter. These changes aim to provide continued tax relief for cultural institutions and to support a major state event.
Committee Categories
Budget and Finance
Sponsors (7)
Debbie Buckner (D)*,
Chas Cannon (R)*,
John Corbett (R)*,
Tyler Smith (R)*,
Patty Marie Stinson (D)*,
Noel Williams (R)*,
Billy Hickman (R),
Last Action
House Sent to Governor (on 04/07/2026)
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/72503 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/248637 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/247210 |
| Fiscal Note | https://www.legis.ga.gov/api/legislation/document/20252026/246133 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/240625 |
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