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Bill > HB1176
GA HB1176
GA HB1176Sales and use tax; sale of any tangible personal property used or consumed in connection with the generation, transmission, distribution, sale, or furnishing of electricity; exempt
summary
Introduced
02/03/2026
02/03/2026
In Committee
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to exempt from sales and use taxes the sale of any tangible personal property used or consumed in connection with the generation, transmission, distribution, sale, or furnishing of electricity; to provide for a start date for such exemption; to provide a definition; to provide for exceptions; to provide for related matters; to repeal conflicting laws; and for other purposes.
AI Summary
This bill, effective January 1, 2027, exempts from state and local sales and use taxes the purchase of tangible personal property, meaning physical goods, that are used or consumed by public utilities in the process of generating, transmitting, distributing, selling, or furnishing electricity within Georgia. This exemption applies to various types of local sales and use taxes, including those authorized by the Metropolitan Atlanta Rapid Transit Authority Act of 1965, ensuring that businesses involved in providing electricity will not have to pay sales tax on the equipment and materials they need for these operations.
Committee Categories
Budget and Finance
Sponsors (5)
Last Action
House Second Readers (on 02/05/2026)
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/72787 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/241351 |
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