Sales 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
A BILL to be entitled 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 provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2026
Committee Review
Mar 2026
House Passage
Mar 2026
Senate Passage
Mar 2026
Signed into Law
May 2026
Introduced Jan 28, 2026
Signed May 12, 2026
Maddy AI version diff · 1 comparison
What changed between versions
LC 59 0271/a
→
HB 1077/AP*
·
3 edits
MINOR
The bill was updated to reflect its passage by both the House and Senate, adding a new tax exemption for tickets sold at the Georgia National Fair. The text was also revised to extend the sunset date for the existing fine arts museum exemption from 2027 to 2032.
Scope change
The bill's scope expanded to include a specific tax exemption for the Georgia National Fair, while the existing exemption for nonprofit fine arts museums was extended for an additional five years.
TIMELINE
The sunset date for the fine arts museum tax exemption was extended from December 31, 2027, to December 31, 2032.
SCOPE
A new tax exemption was created for sales of tickets, fees, or charges for admission to the Georgia National Fair held at the Georgia National Fairgrounds and Agricenter.
TECHNICAL
The bill title and header were updated to indicate the legislation has passed both chambers of the General Assembly.
Floor votes · Senate Mar 31, 2026 · House Mar 4, 2026
How they voted
36–5
Passed · 6 other
Total votes 47
Mar 31, 2026
D
Democratic18
72% Yea
R
Republican29
79% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
18
Key actions
7
Committee
5
Amendments
1
May 12, 2026
Vetoed
Veto V5
upper
May 12, 2026
Signed into law
House Date Signed by Governor
lower
Mar 31, 2026
Introduced
House Agreed Senate Amend or Sub
lower
Mar 31, 2026
Upper · Passed
Senate Passed/Adopted By Substitute
upper
Mar 31, 2026
Upper · Passed
Senate Engrossed
upper
Mar 25, 2026
Upper · Passed
Senate Committee Favorably Reported By Substitute
upper
Mar 23, 2026
Committee
Senate Recommitted
upper
Mar 18, 2026
Upper · Passed
Senate Committee Favorably Reported
upper
Mar 6, 2026
Committee
Senate Read and Referred
upper
Mar 4, 2026
Lower · Passed
House Passed/Adopted
lower
Feb 11, 2026
Lower · Passed
House Committee Favorably Reported
lower
Jan 28, 2026
Introduced
House Hopper
lower
6 primary · 0 co-sponsors
Sponsors
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