GA HB439

Increases the threshold for the 3% dealer deduction on sales and use tax collections from the first $3,000 to the first $10,000 per location per return

Raises the threshold at which the reduced 0.5% deduction rate begins from amounts exceeding $3,000 to amounts exceeding $10,000

Maintains the existing 3% deduction rate for all sales and use taxes on motor fuel regardless of amount

Deductions remain available only when returns are filed timely and payments are not delinquent

Effective date: January 1, 2026