GA HB165

Exempts 50% of the sales price of manufactured homes from state sales and use tax when the home is installed and converted to real property within 30 days of sale

Defines "manufactured home" as a structure on a permanent chassis designed as a dwelling, transportable in sections, with plumbing/HVAC/electrical systems, an angled roof, and at least 650 square feet

Requires sellers to file a Certificate of Permanent Location with the clerk of superior court within 30 days, or the commissioner will recover 1.5 times the exempted taxes from the seller

Removes the previous exclusion that limited the exemption from applying to local sales taxes (MARTA, SPLOST, and other local option taxes), expanding the exemption to include these local taxes

Effective date: July 1, 2026