| 19 | 6 | | taxation, so as to revise and expand a sales tax exemption for manufactured homes; to2 |
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| 20 | 7 | | provide for related matters; to provide an effective date; to repeal conflicting laws; and for3 |
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| 21 | 8 | | other purposes.4 |
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| 22 | 9 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 |
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| 23 | 10 | | SECTION 1.6 |
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| 24 | 11 | | Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is7 |
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| 25 | 12 | | amended by revising paragraph (102) of Code Section 48-8-3, relating to exemptions from8 |
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| 26 | 13 | | sales and use tax, as follows:9 |
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| 27 | 14 | | "(102)(A) Fifty percent of the sales price of a manufactured home if such manufactured10 |
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| 28 | 15 | | home is installed pursuant to Code Section 8-2-160 and will be converted to real11 |
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| 29 | 16 | | property pursuant to Code Section 8-2-183.1 within 30 days of the retail sale.12 |
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| 30 | 17 | | (B) As used in this paragraph, the term 'manufactured home' means a structure built on13 |
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| 31 | 18 | | a permanent chassis that:14 |
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| 32 | 19 | | (i) Is designed to be used as a dwelling;15 |
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| 33 | 20 | | (ii) Is transportable in one or more sections;16 |
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| 34 | 21 | | H. B. 134 (SUB) |
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| 35 | 22 | | - 1 - 25 LC 50 1114S |
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| 41 | 26 | | taxation as provided for in pursuant to subparagraph (A) of this paragraph, the seller20 |
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| 42 | 27 | | shall complete the requirements of Code Section 8-2-183.1 and properly file a copy of21 |
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| 43 | 28 | | the Certificate of Permanent Location with the clerk of superior court, or the22 |
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| 44 | 29 | | commissioner shall recover from the seller 1.5 times the amount of tax taxes exempted23 |
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| 45 | 30 | | by pursuant to this paragraph.24 |
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| 46 | 31 | | (D) A No manufactured home that is of which the sale was exempted as provided in 25 |
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| 47 | 32 | | from taxation pursuant to subparagraph (A) of this paragraph shall not be eligible for26 |
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| 48 | 33 | | a Certificate of Removal from Permanent Location as provided for in Part 4 of Article 227 |
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| 49 | 34 | | of Chapter 2 of Title 8, or any other manner of a return to tangible personal property28 |
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| 50 | 35 | | unless the amount of taxes exempted pursuant to subparagraph (A) of this paragraph29 |
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| 51 | 36 | | is paid to the commissioner.30 |
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| 52 | 37 | | (E) The exemption provided for in subparagraph (A) of this paragraph shall not apply31 |
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| 53 | 38 | | to any sales and use tax levied or imposed in an area consisting of less than the entire32 |
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| 54 | 39 | | state, however authorized, including, but not limited to, such taxes authorized by or33 |
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| 55 | 40 | | pursuant to:34 |
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| 56 | 41 | | (i) Constitutional amendment;35 |
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| 57 | 42 | | (ii) Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as36 |
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| 58 | 43 | | amended, the 'Metropolitan Atlanta Rapid Transit Authority Act of 1965'; or37 |
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| 59 | 44 | | (iii) Article 2, 2A, 3, 4, 5, or 5A of this chapter;"38 |
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| 60 | 45 | | SECTION 2.39 |
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| 61 | 46 | | This Act shall become effective on July 1, 2025.40 |
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| 62 | 47 | | H. B. 134 (SUB) |
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| 63 | 48 | | - 2 - 25 LC 50 1114S |
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