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GA HB1278

Bill

Official Source

Status

Introduced

2/7/2022

Primary Sponsor

Patty Stinson

Click for details

Origin

House of Representatives

2021-2022 Regular Session

AI Summary

  • Exempts from Georgia sales and use tax the sales of tangible personal property purchased for or used in the renovation or expansion of a civil rights museum, effective July 1, 2022, through July 30, 2025
  • Defines "civil rights museum" as a museum dedicated to the achievements of the U.S. civil rights movement that exhibits historical artifacts, contains special event space and retail space, and is owned or operated by a 501(c)(3) tax-exempt organization
  • Requires purchasers to obtain an exemption determination letter from the commissioner to make tax-free purchases; sellers must otherwise collect the tax
  • Terminates the exemption once a civil rights museum opens to the public following the completion of its renovation or expansion
  • The entire exemption provision automatically repeals on August 1, 2025

Legislative Description

Sales and use tax; sales of tangible personal property used for renovation or expansion of certain museums; exempt

Last Action

House Committee Favorably Reported By Substitute

3/15/2022

Committee Referrals

Ways and Means2/8/2022

Full Bill Text

No bill text available