HB 586, "Georgia Economic Recovery Act of 2021"

Municipal Impact

Rep. Sam Watson
District 172
Contact Info

Last Updated:
Subject Area:
Taxation | Taxation - State Only |
bill text

This bill would extend the sunset for the sales tax exemption for tangible personal property used in the construction of a competitive project of regional significance from June 30, 2021 to June 30, 2023. 

This bill would provide a sales tax exemption for tickets, fees, or charges for admission to a fine arts performance or exhibition which takes place in a facility owned or operated by a tax exempt 501(c)(3) organization or a museum of cultural significance whose mission is to advance the arts in Georgia. 

This bill removes the sunset on the sales tax exemption for maintenance and replacement parts for machinery or equipment used to mix, agitate, and transport freshly mixed concrete in a plastic and unhardened state. 

This bill would remove the sunset of the sales tax exemption to maintain, refit, or repair a boat in a single event. This exemption limits the sales tax to $35,000. 

1/10/2022 - Assigned to Senate Committee


3/3/2021 House Vote #136 Yea - 164 Nay - 6 Not Voting - 4 Excused - 6