Georgia 2025-2026 Regular Session

Georgia House Bill HB153 Compare Versions

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1-25 LC 50 1014/AP
2-House Bill 153 (AS PASSED HOUSE AND SENATE)
1+25 LC 50 1014
2+House Bill 153
33 By: Representatives Camp of the 135
44 th
55 , Kelley of the 16
66 th
77 , Williams of the 148
88 th
99 , Smith of the
1010 138
1111 th
1212 , Clifton of the 131
1313 st
1414 , and others
1515 A BILL TO BE ENTITLED
1616 AN ACT
1717 To amend Code Section 48-8-3.2 of the Official Code of Georgia Annotated, relating to
1818 1
1919 sales and use tax exemptions for manufacturing equipment, industrial materials, packing2
2020 supplies, and energy, so as to extend the sunset date for an exemption for maintenance and3
2121 replacement parts for certain machinery or equipment used to mix or transport concrete; to4
2222 provide for related matters; to repeal conflicting laws; and for other purposes.5
2323 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6
2424 SECTION 1.7
2525 Code Section 48-8-3.2 of the Official Code of Georgia Annotated, relating to sales and use8
2626 tax exemptions for manufacturing equipment, industrial materials, packing supplies, and9
2727 energy, is amended by revising paragraph (12) of subsection (e), as follows: 10
2828 "(12) For the period commencing on July 1, 2021, and ending on June 30, 2026,
2929 2031,11
3030 maintenance and replacement parts for machinery or equipment, stationary or in transit,12
3131 used to mix, agitate, and transport freshly mixed concrete in a plastic and unhardened13
3232 state, including but not limited to mixers and components, engines and components,14
3333 interior and exterior operational controls and components, hydraulics and components,15
3434 all structural components, and all safety components, provided that sales and use taxes16
3535 H. B. 153
36-- 1 - 25 LC 50 1014/AP
36+- 1 - 25 LC 50 1014
3737 on motor fuel used as energy in a concrete mixer truck shall not be exempt or refundable;
3838 17
3939 and"18
4040 SECTION 2.19
4141 All laws and parts of laws in conflict with this Act are repealed.20
4242 H. B. 153
4343 - 2 -