Bill > HB1279

This bill extends the sunset date for a sales and use tax exemption for certain tax-exempt organizations that use noncommercial written materials or mailings, pushing the expiration from July 1, 2026, to July 1, 2031. The exemption, found in Georgia's Official Code of Georgia Annotated (O.C.G.A.) Title 48, Chapter 8, Article 1, Part 1, which deals with general provisions for state sales and use taxes, allows these organizations to obtain the benefit of the exemption by filing a claim for a refund of taxes paid on qualifying items, rather than being directly exempt at the point of purchase. The bill also clarifies that no interest will be paid on these refunds and that the act will become effective upon its approval by the Governor or upon becoming law without his signature.

Budget and Finance

https://www.legis.ga.gov/legislation/73121