Income tax credit; business enterprises for leased motor vehicles; repeal and reserve

Manufactured home tax break with permanent-location rules

Beginning July 1, 2026, Georgia exempts half the price of a qualifying manufactured home from sales and use taxes statewide. The home must have a permanent chassis, an angled roof, and at least 650 square feet. It must be designed as a dwelling, transportable in sections, and contain plumbing, heating, air-conditioning, and electrical systems. It must meet state installation rules and become real estate within 30 days of the retail sale. Within that deadline, the seller must complete the conversion and file a Certificate of Permanent Location with the superior court clerk. If the seller fails to complete these steps, the state recovers 1.5 times the exempted taxes from the seller. The exempted taxes must be repaid before a removal certificate is allowed or the home returns to personal property.