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Bill > HB1298
GA HB1298
GA HB1298Sales and use tax; exempt retail sale of electricity and natural gas for use by any residential property
summary
Introduced
02/12/2026
02/12/2026
In Committee
Crossed Over
Passed
Dead
04/02/2026
04/02/2026
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 the retail sale of electricity and natural gas for use by any residential property from sales and use taxes; to provide for the start date for such exemption; to provide for related matters; to repeal conflicting laws; and for other purposes.
AI Summary
This bill amends Title 48 of the Official Code of Georgia Annotated, which deals with revenue and taxation, to exempt the retail sale of electricity and natural gas for use by any residential property from sales and use taxes, meaning consumers will no longer pay these taxes on their home energy bills. This exemption will become effective on January 1 of the year following the repeal of a specific existing exemption, identified as paragraph (68.1) of Code Section 48-8-3, which is the section of law detailing what is exempt from these taxes. The bill also repeals any conflicting laws to ensure its provisions are the operative ones.
Committee Categories
Budget and Finance
Sponsors (5)
Last Action
House Second Readers (on 02/18/2026)
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/73175 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/242512 |
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