GA HB153

Extends the sales and use tax exemption sunset date from June 30, 2026 to June 30, 2031 for maintenance and replacement parts on concrete mixing and transport equipment

Exemption covers machinery used to mix, agitate, and transport freshly mixed concrete, including mixers, engines, operational controls, hydraulics, structural components, and safety components

Applies to both stationary equipment and equipment in transit

Motor fuel used as energy in concrete mixer trucks remains excluded from the exemption and is not refundable

Amends Code Section 48-8-3.2 of the Official Code of Georgia Annotated