# Georgia HB 1077: 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

Georgia HB 1077, 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, is a 2025-2026 Regular Session House bill sponsored by Debbie Buckner (Democrat), Chas Cannon (Republican), John Corbett (Republican) and 3 others; status vetoed, last action 2026-05-12 (House Date Signed by Governor); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/GA-HB1077-2025-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia HB 1077
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: 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
- Status: vetoed
- Chamber: House
- Introduced: 2026-01-28
- Last action: 2026-05-12, House Date Signed by Governor
- Sponsors: Debbie Buckner (Democrat), Chas Cannon (Republican), John Corbett (Republican), Tyler Paul Smith (Republican), Patty Marie Stinson (Democrat), Noel Williams (Republican)
- Cosponsors: 1
- Subjects: Ways & Means, Rules, General Bill
- Touches household money: yes
- Roll calls: 4 (384 yes, 49 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Georgia National Fair visitors get tax-free admission: benefit, low. 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 ye…
- Longer tax break for Georgia arts admissions: benefit, low. 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 miss…

## Sponsors and cosponsors

- Sponsor: Debbie Buckner (Democrat), House
- Sponsor: Chas Cannon (Republican), House
- Sponsor: John Corbett (Republican), House
- Sponsor: Tyler Paul Smith (Republican), House
- Sponsor: Patty Marie Stinson (Democrat), House
- Sponsor: Noel Williams (Republican), House
- Cosponsor: Billy Hickman (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-31 | Senate | PASSAGE BY SUBSTITUTE | pass | 43 | 5 | 4 |
| 2026-03-31 | Senate | MOTION TO ENGROSS: HB 52, HB 248, HB 963, HB 964, HB 1001, HB 1077, HB 1116, HB 1129, HB 1132, HB 1209 | pass | 33 | 15 | 4 |
| 2026-03-31 | House | Agree to Senate Substitute | pass | 153 | 14 | 6 |
| 2026-03-04 | House | PASSAGE | pass | 155 | 15 | 5 |

## Actions (18)

- 2026-05-12: House Date Signed by Governor (House)
- 2026-05-12: Veto V5
- 2026-04-07: House Sent to Governor (House)
- 2026-03-31: Senate Engrossed (Senate)
- 2026-03-31: Senate Third Read (Senate)
- 2026-03-31: Senate Passed/Adopted By Substitute (Senate)
- 2026-03-31: House Agreed Senate Amend or Sub (House)
- 2026-03-25: Senate Committee Favorably Reported By Substitute (Senate)
- 2026-03-23: Senate Recommitted (Senate)
- 2026-03-19: Senate Read Second Time (Senate)
- 2026-03-18: Senate Committee Favorably Reported (Senate)
- 2026-03-06: Senate Read and Referred (Senate)
- 2026-03-04: House Third Readers (House)
- 2026-03-04: House Passed/Adopted (House)
- 2026-02-11: House Committee Favorably Reported (House)
- 2026-02-02: House Second Readers (House)
- 2026-01-29: House First Readers (House)
- 2026-01-28: House Hopper (House)

## Bill text

- HB 1077/AP* (v6): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/248637)

## Related bills

- SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckless stunt driving; replace the forfeiture penalty (signed)
- SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation for certain motor vehicles; provide (signed)
- SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Service Foundation; establish (signed)
- SB 406: "Georgia Property Owners' Bill of Rights Act"; enact (signed)
- HB 1391: Specialty license plates; honor public safety officers; establish (signed)
- HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact (signed)

## Sources
- [HB 1077/AP* (v6) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/248637)

## Related
- [SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckles…](https://policyrisk.com/state-bill/GA-SB160-2025-2026)
- [SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation f…](https://policyrisk.com/state-bill/GA-SB384-2025-2026)
- [SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Servic…](https://policyrisk.com/state-bill/GA-SB76-2025-2026)
- [SB 406: "Georgia Property Owners' Bill of Rights Act"; enact](https://policyrisk.com/state-bill/GA-SB406-2025-2026)
- [HB 1391: Specialty license plates; honor public safety officers; establish](https://policyrisk.com/state-bill/GA-HB1391-2025-2026)
- [HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact](https://policyrisk.com/state-bill/GA-HB1344-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/GA-HB1077-2025-2026 (as of 2026-10-12).