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GA HB1077
Bill
Status
3/4/2026
Primary Sponsor
Noel Williams
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AI Summary
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Extends the sunset date for the sales and use tax exemption on admission tickets, fees, and charges to fine arts performances and culturally significant museums from December 31, 2027 to December 31, 2032
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Exemption applies to facilities owned or operated by 501(c)(3) nonprofit organizations whose mission is to advance the arts and provide educational and cultural programming in Georgia
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"Fine arts" covered under the exemption includes symphony orchestra performances, poetry, photography, ballet, dance, opera, theater, dramatic arts, painting, sculpture, ceramics, drawing, watercolor, graphics, printmaking, and architecture
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Effective date of July 1, 2026, applicable to all taxable years beginning on or after January 1, 2027
Legislative Description
Sales and use tax; exemption for sales of tickets, fees, and charges of admission to certain museums and fine arts performances or exhibitions at nonprofit facilities; extend sunset date
Last Action
Senate Read and Referred
3/6/2026