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Bill > HB1285
GA HB1285
GA HB1285Sales and use tax; limit number of local sales and use taxes by authorizing counties; revise provisions
summary
Introduced
02/11/2026
02/11/2026
In Committee
03/09/2026
03/09/2026
Crossed Over
03/06/2026
03/06/2026
Passed
Dead
04/02/2026
04/02/2026
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to revise provisions limiting the number of local sales and use taxes by authorizing counties to collect an enhanced homestead option sales tax as well as a local option sales tax; to provide for related matters; to repeal conflicting laws; and for other purposes.
AI Summary
This bill amends Georgia law regarding local sales and use taxes, which are taxes levied by local governments within the state. Currently, there's a general limit of 2% on the total amount of these local taxes that can be imposed in any jurisdiction, with certain exceptions for educational purposes, transportation projects, and specific local option taxes. This bill proposes to allow counties to collect an "enhanced homestead option sales tax" and a "local option sales tax" in addition to existing authorized taxes, effectively revising the provisions that limit the number and types of local sales and use taxes that can be imposed, while also repealing any conflicting laws.
Committee Categories
Budget and Finance
Sponsors (6)
Carter Barrett (R)*,
Chas Cannon (R)*,
Mike Cheokas (R)*,
Soo Hong (R)*,
Ron Stephens (R)*,
Noel Williams (R)*,
Last Action
Senate Read and Referred (on 03/09/2026)
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/73134 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/242389 |
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