# Georgia HB 1209: Sales and use tax; purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; provide exemption

Georgia HB 1209, Sales and use tax; purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; provide exemption, is a 2025-2026 Regular Session House bill sponsored by Shaw Blackmon (Republican), Houston Gaines (Republican), Carl Gilliard (Democrat) and 2 others; status signed, last action 2026-05-11 (House Date Signed by Governor); PRIA reads it as touching household money (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/GA-HB1209-2025-2026
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia HB 1209
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Sales and use tax; purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; provide exemption
- Status: signed
- Chamber: House
- Introduced: 2026-02-05
- Last action: 2026-05-11, House Date Signed by Governor
- Sponsors: Shaw Blackmon (Republican), Houston Gaines (Republican), Carl Gilliard (Democrat), Jesse Petrea (Republican), Ron Stephens (Republican)
- Cosponsors: 1
- Subjects: Ways & Means, Finance, General Bill
- Touches household money: yes
- Roll calls: 3 (235 yes, 31 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Tax refunds for qualifying wharf construction projects: benefit, low. Beginning July 1, 2026, qualifying purchasers can get Georgia state sales and use tax refunds on construction materials and other property used to build or furnish qualifying buildings. Buildings and improvements must be on a wharf lot, 1,500 to 5,000 feet from a state-owned convention or meeting f…

## Sponsors and cosponsors

- Sponsor: Shaw Blackmon (Republican), House
- Sponsor: Houston Gaines (Republican), House
- Sponsor: Carl Gilliard (Democrat), House
- Sponsor: Jesse Petrea (Republican), House
- Sponsor: Ron Stephens (Republican), House
- Cosponsor: Ben Watson (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-31 | Senate | PASSAGE | pass | 42 | 8 | 3 |
| 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 |
| 2026-03-03 | House | PASSAGE | pass | 160 | 8 | 10 |

## Actions (16)

- 2026-05-11: House Date Signed by Governor (House)
- 2026-05-11: Act 467
- 2026-05-11: Effective Date
- 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 (Senate)
- 2026-03-27: Senate Committee Favorably Reported (Senate)
- 2026-03-27: Senate Read Second Time (Senate)
- 2026-03-04: Senate Read and Referred (Senate)
- 2026-03-03: House Third Readers (House)
- 2026-03-03: House Passed/Adopted By Substitute (House)
- 2026-02-24: House Committee Favorably Reported By Substitute (House)
- 2026-02-09: House Second Readers (House)
- 2026-02-06: House First Readers (House)
- 2026-02-05: House Hopper (House)

## Bill text

- HB 1209/AP* (v6): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/248643)

## 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 1209/AP* (v6) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/248643)

## 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-HB1209-2025-2026 (as of 2026-10-11).