Georgia 2023-2024 Regular Session

Georgia House Bill HB550

Introduced
2/22/23  

Caption

Sales and use tax; sales to or by certain nonprofit organizations that provide volunteer or fundraising services in support of State Parks and Historic Sites; exempt

Impact

If enacted, HB 550 would have significant implications for the operations of relevant nonprofit organizations, allowing them to dedicate more resources toward their missions rather than towards tax obligations. This measure seeks to enhance the viability of fundraising efforts that benefit state parks and historic sites, potentially increasing volunteer engagement and contributions to public heritage conservation. The exemption could lead to a boost in the activities conducted by these organizations and potentially expand the services provided to the community.

Summary

House Bill 550 aims to provide a sales and use tax exemption for certain nonprofit organizations that engage in volunteer or fundraising activities supporting State Parks and Historic Sites. The bill reflects a legislative effort to promote the role of nonprofit organizations in preserving and enhancing state heritage through fundraising activities. By exempting these organizations from sales tax, the state recognizes the financial burden and encourages public participation in maintaining state parks and historic sites.

Contention

While the bill appears to have a strong intent, it may raise concerns regarding the future tax revenue for the state. Opponents of the bill may argue that granting tax exemptions could lead to reduced funds available for state programs, especially if the nonprofits utilizing these exemptions are significant in number. Debates around the balance between supporting charitable causes and ensuring adequate state funding may arise as the bill moves through the legislative process.

Companion Bills

No companion bills found.

Previously Filed As

GA S397

Nonprofit Fundraising Sales Tax Exemption

GA S62

Nonprofit Fundraising Sales Tax Exemption

GA SB566

Sales and Use Taxes; sales to or by certain nonprofit organizations that provide home repair assistance to veterans; exempt

GA HB890

Sales and use tax; exemption for sale or use of certain noncommercial written materials or mailings by certain nonprofit organizations; extend sunset provision

GA HB1523

To Provide A Sales And Use Tax Exemption For Certain Sales By Nonprofit Youth Organizations.

GA SB406

Sales tax; providing exemption for certain nonprofits. Effective date.

GA SB406

Sales tax; providing exemption for certain nonprofits. Effective date.

GA HB1192

Income, Sales and Use, and Property Taxes - Rescission of Exempt Status for Nonprofit Organizations for Supporting Terrorist Organizations

GA SB236

Sales tax; providing sales tax exemption for sales of clothing to certain nonprofit. Effective date.

GA HB1849

Revenue and taxation; sales tax exemption; school support organizations; effective date.

Similar Bills

No similar bills found.