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GA HB891

Bill

Status

Introduced

2/4/2020

Primary Sponsor

Matthew Gambill

Click for details

Origin

House of Representatives

2019-2020 Regular Session

AI Summary

  • Removes the requirement that advancing the arts must be an organization's primary mission to qualify for the state sales and use tax exemption on tickets, fees, or charges for admission to fine arts performances or exhibitions
  • Expands eligibility for the exemption to 501(c)(3) organizations and museums of cultural significance whose mission includes—but is not necessarily centered on—advancing the arts and providing arts, educational, and culturally significant programming in Georgia
  • Extends the sunset date for the fine arts admission tax exemption from July 1, 2020 to July 1, 2023
  • Defines "fine arts" to include symphony orchestra music, poetry, photography, ballet, dance, opera, theater, dramatic arts, painting, sculpture, ceramics, drawing, watercolor, graphics, printmaking, and architecture
  • Takes effect immediately upon the Governor's approval or upon becoming law without such approval

Legislative Description

Sales and use tax; mission to advance arts in this state shall not be required to be an organization's primary mission in order to obtain exemption for certain sales of tickets, fees, or charges; provide

Last Action

House Second Readers

2/18/2020

Full Bill Text

No bill text available