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GA HB1176
Bill
Status
2/3/2026
Primary Sponsor
Charles Cannon
Click for details
AI Summary
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Exempts from state sales and use taxes all tangible personal property purchased by public utilities for generating, transmitting, distributing, selling, or furnishing electricity within Georgia, effective January 1, 2027
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Applies the exemption to local sales and use taxes as well, including MARTA taxes and taxes authorized under various articles of state tax code
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Amends Title 48 of the Official Code of Georgia Annotated by adding a new paragraph (106) to the existing list of sales tax exemptions
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Covers equipment and materials both "used or consumed" in connection with electricity operations, providing broad coverage for utility purchases
Legislative Description
Sales and use tax; sale of any tangible personal property used or consumed in connection with the generation, transmission, distribution, sale, or furnishing of electricity; exempt
Last Action
House Second Readers
2/5/2026