25 LC 50 1114S
House Bill 134 (COMMITTEE SUBSTITUTE)
By: Representatives Camp of the 135
th
, Jasperse of the 11
th
, Burchett of the 176
th
, Corbett of
the 174
th
, Williams of the 148
th
, and others
A BILL TO BE ENTITLED
AN ACT
To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and
1
taxation, so as to revise and expand a sales tax exemption for manufactured homes; to2
provide for related matters; to provide an effective date; to repeal conflicting laws; and for3
other purposes.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is7
amended by revising paragraph (102) of Code Section 48-8-3, relating to exemptions from8
sales and use tax, as follows:9
"(102)(A) Fifty percent of the sales price of a manufactured home if such manufactured10
home is installed pursuant to Code Section 8-2-160 and will be converted to real11
property pursuant to Code Section 8-2-183.1 within 30 days of the retail sale.12
(B) As used in this paragraph, the term 'manufactured home' means a structure built on13
a permanent chassis that:14
(i) Is designed to be used as a dwelling;15
(ii) Is transportable in one or more sections;16
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(iii) Contains plumbing, heating, air-conditioning, and electrical systems; and
17
(iv) Is designed to have an angled roof and contain an area of at least 650 square feet.18
(C) Within 30 days of a
the sale of a manufactured home that is exempted from19
taxation as provided for in pursuant to subparagraph (A) of this paragraph, the seller20
shall complete the requirements of Code Section 8-2-183.1 and properly file a copy of21
the Certificate of Permanent Location with the clerk of superior court, or the22
commissioner shall recover from the seller 1.5 times the amount of tax taxes exempted23
by pursuant to this paragraph.24
(D) A No manufactured home that is of which the sale was exempted as provided in 25
from taxation pursuant to subparagraph (A) of this paragraph shall not be eligible for26
a Certificate of Removal from Permanent Location as provided for in Part 4 of Article 227
of Chapter 2 of Title 8, or any other manner of a return to tangible personal property28
unless the amount of taxes exempted pursuant to subparagraph (A) of this paragraph29
is paid to the commissioner.30
(E) The exemption provided for in subparagraph (A) of this paragraph shall not apply31
to any sales and use tax levied or imposed in an area consisting of less than the entire32
state, however authorized, including, but not limited to, such taxes authorized by or33
pursuant to:34
(i) Constitutional amendment;35
(ii) Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as36
amended, the 'Metropolitan Atlanta Rapid Transit Authority Act of 1965'; or37
(iii) Article 2, 2A, 3, 4, 5, or 5A of this chapter;"38
SECTION 2.39
This Act shall become effective on July 1, 2025.40
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SECTION 3.
41
All laws and parts of laws in conflict with this Act are repealed.42
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