# Georgia HB 153: Sales and use tax; maintenance and replacement parts for certain machinery used to mix or transport concrete; extend exemption sunset date

Georgia HB 153, Sales and use tax; maintenance and replacement parts for certain machinery used to mix or transport concrete; extend exemption sunset date, is a 2025-2026 Regular Session House bill sponsored by Matt Barton (Republican), Beth Camp (Republican), Rob Clifton (Republican) and 3 others; status signed, last action 2025-07-01 (Effective Date) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/GA-HB153-2025-2026
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia HB 153
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Sales and use tax; maintenance and replacement parts for certain machinery used to mix or transport concrete; extend exemption sunset date
- Status: signed
- Chamber: House
- Introduced: 2025-01-28
- Last action: 2025-07-01, Effective Date
- Sponsors: Matt Barton (Republican), Beth Camp (Republican), Rob Clifton (Republican), Trey Kelley (Republican), Vance Smith (Republican), Noel Williams (Republican)
- Cosponsors: 1
- Subjects: Ways & Means, Finance, General Bill
- Touches household money: no
- Roll calls: 3 (242 yes, 30 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- No sales tax on concrete equipment parts: benefit, medium. 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,…

## Sponsors and cosponsors

- Sponsor: Matt Barton (Republican), House
- Sponsor: Beth Camp (Republican), House
- Sponsor: Rob Clifton (Republican), House
- Sponsor: Trey Kelley (Republican), House
- Sponsor: Vance Smith (Republican), House
- Sponsor: Noel Williams (Republican), House
- Cosponsor: Rick Williams (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-31 | Senate | MOTION TO ENGROSS: HB 144, HB 153, HB 511 | pass | 30 | 20 | 5 |
| 2025-03-31 | Senate | PASSAGE | pass | 44 | 7 | 2 |
| 2025-02-24 | House | PASSAGE | pass | 168 | 3 | 2 |

## Actions (16)

- 2025-07-01: Effective Date
- 2025-05-09: House Date Signed by Governor (House)
- 2025-05-09: Act 80
- 2025-04-07: House Sent to Governor (House)
- 2025-03-31: Senate Engrossed (Senate)
- 2025-03-31: Senate Third Read (Senate)
- 2025-03-31: Senate Passed/Adopted (Senate)
- 2025-03-21: Senate Read Second Time (Senate)
- 2025-03-20: Senate Committee Favorably Reported (Senate)
- 2025-02-26: Senate Read and Referred (Senate)
- 2025-02-24: House Third Readers (House)
- 2025-02-24: House Passed/Adopted (House)
- 2025-02-19: House Committee Favorably Reported (House)
- 2025-01-30: House Second Readers (House)
- 2025-01-29: House First Readers (House)
- 2025-01-28: House Hopper (House)

## Bill text

- HB 153/AP* (v4): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/238489)

## 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 153/AP* (v4) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/238489)

## 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-HB153-2025-2026 (as of 2026-10-19).