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GA HB871
Bill
Status
Passed
5/7/2018
Primary Sponsor
Dominic Lariccia
Click for details
AI Summary
- Exempts 50% of the sales price of a manufactured home from state sales and use tax, provided the home is converted to real property within 30 days of the retail sale
- Defines a qualifying manufactured home as a structure built on a permanent chassis, designed as a dwelling, transportable in one or more sections, containing plumbing/heating/AC/electrical systems, with an angled roof and at least 650 square feet
- Requires the seller to file a Certificate of Permanent Location with the clerk of superior court within 30 days of the sale; failure to do so results in the commissioner recovering 1.5 times the exempted tax amount from the seller
- Prohibits an exempted manufactured home from being converted back to tangible personal property (via Certificate of Removal from Permanent Location) unless the full exempted tax amount is repaid to the commissioner
- Exemption applies only to state sales and use tax and does not extend to local sales and use taxes, including MARTA taxes, SPLOST, or other sub-state-level tax levies
Legislative Description
Sales and use tax; 50 percent of the sales price of manufactured homes; create exemption
Last Action
Effective Date
7/1/2018
Full Bill Text
No bill text available