All Roll Calls
Yes: 242 • No: 30
GeorgiaHB 1532025-2026 Regular SessionHouseWALLET
Sales and use tax; maintenance and replacement parts for certain machinery used to mix or transport concrete; extend exemption sunset date
Sponsored By: Matt Barton (Republican), Beth Camp (Republican), Rob Clifton (Republican), Trey Kelley (Republican), Vance Smith (Republican), Noel Williams (Republican)
Became Law
Ways & MeansFinanceGeneral Bill
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
No sales tax on concrete equipment parts
From July 1, 2021 through June 30, 2031, maintenance and replacement parts for concrete equipment are exempt from sales and use tax. The equipment can be stationary or on a truck and must mix, agitate, or transport freshly mixed concrete in a plastic, unhardened state. Covered parts include mixers, engines, controls, hydraulics, structural, and safety components. Motor fuel used as energy in a concrete mixer truck is not exempt and is not refundable. Owners and operators of concrete-mixing and transport equipment pay no sales tax on these parts during this period.
Sponsors & Cosponsors
Sponsors
Matt Barton
Republican • House
Beth Camp
Republican • House
Rob Clifton
Republican • House
Trey Kelley
Republican • House
Vance Smith
Republican • House
Noel Williams
Republican • House
Cosponsors
Rick Williams
Republican • Senate
Roll Call Votes
Senate vote • 3/31/2025
MOTION TO ENGROSS: HB 144, HB 153, HB 511
Yes: 30 • No: 20
Senate vote • 3/31/2025
PASSAGE
Yes: 44 • No: 7
House vote • 2/24/2025
PASSAGE
Yes: 168 • No: 3
Actions Timeline
Effective Date
7/1/2025House Date Signed by Governor
5/9/2025HouseAct 80
5/9/2025House Sent to Governor
4/7/2025HouseSenate Engrossed
3/31/2025SenateSenate Third Read
3/31/2025SenateSenate Passed/Adopted
3/31/2025SenateSenate Read Second Time
3/21/2025SenateSenate Committee Favorably Reported
3/20/2025SenateSenate Read and Referred
2/26/2025SenateHouse Third Readers
2/24/2025HouseHouse Passed/Adopted
2/24/2025HouseHouse Committee Favorably Reported
2/19/2025HouseHouse Second Readers
1/30/2025HouseHouse First Readers
1/29/2025HouseHouse Hopper
1/28/2025House
Bill Text
HB 153/AP* (v4)
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