25 LC 50 1064S (SCS)
Senate Bill 47
By: Senators Anavitarte of the 31st, Brass of the 6th, Gooch of the 51st, Ginn of the 47th,
Robertson of the 29th and others
AS PASSED SENATE
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to
1
exemptions from sales and use taxes, so as to exempt sales of firearms, ammunition, gun2
safes, and related accessories during an 11 day period each year; to provide for related3
matters; to provide for an automatic repeal; to repeal conflicting laws; and for other purposes.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from7
sales and use taxes, is amended by revising paragraph (85) as follows:8
"(85)(A) For 11 days beginning on the second Friday of October each year, sales of
9
firearms, ammunition, gun safes, and related accessories, including, but not limited to,10
stocks, barrels, scopes, and magazines;11
(B) This paragraph shall stand repealed and reserved on July 1, 2030. Reserved;"12
SECTION 2.13
All laws and parts of laws in conflict with this Act are repealed.14
S. B. 47
- 1 -