Georgia 2025-2026 Regular Session

Georgia House Bill HB439 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		25 LC 44 3130S
2		-	House Bill 439 (COMMITTEE SUBSTITUTE)
3		-	By: Representatives Yearta of the 152
4		-	nd
5		-	, Dickey of the 134
6		-	th
7		-	, Williams of the 148
8		-	th
9		-	, Anderson
10		-	of the 10
11		-	th
12		-	, Kelley of the 16
13		-	th
14		-	, and others
	2	+	The House Committee on Banks and Banking offers the following substitute to HB 439:
15	3		A BILL TO BE ENTITLED
16	4		AN ACT
17		-	To amend Code Section 48-8-50 of the Official Code of Georgia Annotated, relating to
18		-	1
	5	+	To amend Code Section 48-8-50 of the Official Code of Georgia Annotated, relating to1
19	6		compensation of dealers for reporting and paying tax and reimbursement deduction, so as to2
20	7		revise deductions allowed to dealers; to provide for related matters; to provide for an3
21	8		effective date; to repeal conflicting laws; and for other purposes.4
22	9		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
23	10		SECTION 1.6
24	11		Code Section 48-8-50 of the Official Code of Georgia Annotated, relating to compensation7
25	12		of dealers for reporting and paying tax and reimbursement deduction, is amended by revising8
26	13		subsection (b) as follows:9
27	14		"(b) Each dealer required to file a return under this article shall include such dealer's10
28	15		certificate of registration number or numbers for each sales location or affiliated entity of11
29	16		such dealer on such return. In reporting and paying the amount of tax due under this12
30	17		article, each dealer shall be allowed the following deduction, but only if the return was13
31	18		timely filed and the amount due was not delinquent at the time of payment; and that14
32	19		deduction shall be subject to the provisions of subsection (f) of this Code section pertaining15
33	20		to calculation of the deduction when more than one tax is reported on the same return:16
34	21		H. B. 439 (SUB)
35	22		- 1 - 25 LC 44 3130S
36		-	(1) With respect to each certificate of registration number on such return, a deduction
37		-	17
38		-	of 3 percent of the first $3,000.00
39		-	$10,000.00 of the combined total amount of all sales18
	23	+	(1) With respect to each certificate of registration number on such return, a deduction17
	24	+	of 3 percent of the first $3,000.00 $10,000.00 of the combined total amount of all sales18
40	25		and use taxes reported due on such return for each location other than the taxes specified19
41	26		in paragraph (3) of this subsection;20
42	27		(2) With respect to each certificate of registration number on such return, a deduction of21
43	28		one-half of 1 percent of that portion exceeding $3,000.00 $10,000.00 of the combined22
44	29		total amount of all sales and use taxes reported due on such return for each location other23
45	30		than the taxes specified in paragraph (3) of this subsection; and24
46	31		(3) With respect to each certificate of registration number on such return, a deduction25
47	32		of 3 percent of the combined total amount due of all sales and use taxes on motor fuel as26
48	33		defined under paragraph (9) of Code Section 48-9-2, which are imposed under any27
49	34		provision of this title, including, but not limited to, sales and use taxes on motor fuel28
50	35		imposed under any of the provisions described in subsection (f) of this Code section."29
51	36		SECTION 2.30
52	37		This Act shall become effective on January 1, 2026.31
53	38		SECTION 3.32
54	39		All laws and parts of laws in conflict with this Act are repealed.33
55	40		H. B. 439 (SUB)
56	41		- 2 -