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GeorgiaHB 10772025-2026 Regular SessionHouseWALLET

Sales and use tax; exemption for sales of tickets, fees, and charges of admission to certain museums and fine arts performances or exhibitions at nonprofit facilities; extend sunset date

Sponsored By: Debbie Buckner (Democrat), Chas Cannon (Republican), John Corbett (Republican), Tyler Paul Smith (Republican), Patty Marie Stinson (Democrat), Noel Williams (Republican)

Vetoed

Ways & MeansRulesGeneral Bill

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Georgia National Fair visitors get tax-free admission

The law creates a sales and use tax exemption for Georgia National Fair tickets, fees, and admission charges. The Fair must be held at the Georgia National Fairgrounds and Agricenter. Visitors pay no sales and use tax on these admissions. The law takes effect July 1, 2026, and applies to taxable years beginning on or after January 1, 2027.

Longer tax break for Georgia arts admissions

The law extends the sales and use tax exemption for qualifying fine arts tickets, fees, and admission charges. Performances or exhibits must be at a Georgia facility owned or operated by a federally tax-exempt 501(c)(3) nonprofit or culturally significant museum. The organization's or museum's mission must advance Georgia arts and provide arts, educational, and culturally significant programs and exhibits for Georgia citizens. Covered arts include symphony music, poetry, photography, ballet, dance, opera, theater, dramatic arts, painting, sculpture, ceramics, drawing, watercolor, graphics, printmaking, and architecture. The law takes effect July 1, 2026, and applies to taxable years beginning on or after January 1, 2027. The exemption's sunset date is extended to December 31, 2032.

Sponsors & Cosponsors

Sponsors

  • Debbie Buckner

    Democrat • House

  • Chas Cannon

    Republican • House

  • John Corbett

    Republican • House

  • Tyler Paul Smith

    Republican • House

  • Patty Marie Stinson

    Democrat • House

  • Noel Williams

    Republican • House

Cosponsors

  • Billy Hickman

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 384 • No: 49

Senate vote • 3/31/2026

PASSAGE BY SUBSTITUTE

Yes: 43 • No: 5 • Other: 4

Senate vote • 3/31/2026

MOTION TO ENGROSS: HB 52, HB 248, HB 963, HB 964, HB 1001, HB 1077, HB 1116, HB 1129, HB 1132, HB 1209

Yes: 33 • No: 15 • Other: 4

House vote • 3/31/2026

Agree to Senate Substitute

Yes: 153 • No: 14 • Other: 6

House vote • 3/4/2026

PASSAGE

Yes: 155 • No: 15 • Other: 5

Actions Timeline

  1. House Date Signed by Governor

    5/12/2026House

  2. Veto V5

    5/12/2026

  3. House Sent to Governor

    4/7/2026House

  4. Senate Engrossed

    3/31/2026Senate

  5. Senate Third Read

    3/31/2026Senate

  6. Senate Passed/Adopted By Substitute

    3/31/2026Senate

  7. House Agreed Senate Amend or Sub

    3/31/2026House

  8. Senate Committee Favorably Reported By Substitute

    3/25/2026Senate

  9. Senate Recommitted

    3/23/2026Senate

  10. Senate Read Second Time

    3/19/2026Senate

  11. Senate Committee Favorably Reported

    3/18/2026Senate

  12. Senate Read and Referred

    3/6/2026Senate

  13. House Third Readers

    3/4/2026House

  14. House Passed/Adopted

    3/4/2026House

  15. House Committee Favorably Reported

    2/11/2026House

  16. House Second Readers

    2/2/2026House

  17. House First Readers

    1/29/2026House

  18. House Hopper

    1/28/2026House

Bill Text

  • HB 1077/AP* (v6)

    PDF

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