# Georgia SB 10EX: Sales and Use Taxes; any existing special district option sales and use tax (FLOST) cease to be imposed and levied immediately prior to the imposition of any local homestead option sales tax (LHOST); require

Georgia SB 10EX, Sales and Use Taxes; any existing special district option sales and use tax (FLOST) cease to be imposed and levied immediately prior to the imposition of any local homestead option sales tax (LHOST); require, is a 2026 Special Session House bill sponsored by John Albers (Republican), Lee Anderson (Republican), Matt Brass (Republican) and 17 others; status failed, last action 2026-06-23 (Senate Read and Referred) (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/GA-SB10EX-2026-special-1034
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia SB 10EX
- State: Georgia
- Session: 2026 Special Session
- Title: Sales and Use Taxes; any existing special district option sales and use tax (FLOST) cease to be imposed and levied immediately prior to the imposition of any local homestead option sales tax (LHOST); require
- Status: failed
- Chamber: House
- Introduced: 2026-06-22
- Last action: 2026-06-23, Senate Read and Referred
- Sponsors: John Albers (Republican), Lee Anderson (Republican), Matt Brass (Republican), Bill Cowsert (Republican), Jason T. Dickerson (Republican), Clint Dixon (Republican), Drew Echols (Republican), Russ Goodman (Republican), Marty Harbin (Republican), Bo Hatchett (Republican), Billy Hickman (Republican), Mike Hodges (Republican), Chuck Hufstetler (Republican), Chuck Payne (Republican), Randy Robertson (Republican), Ed Setzler (Republican), Carden Summers (Republican), Lanny Thomas (Republican), Blake Tillery (Republican), Rick Williams (Republican)
- Cosponsors: 0
- Subjects: Finance, General Bill
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: John Albers (Republican), Senate
- Sponsor: Lee Anderson (Republican), Senate
- Sponsor: Matt Brass (Republican), Senate
- Sponsor: Bill Cowsert (Republican), Senate
- Sponsor: Jason T. Dickerson (Republican), Senate
- Sponsor: Clint Dixon (Republican), Senate
- Sponsor: Drew Echols (Republican), Senate
- Sponsor: Russ Goodman (Republican), Senate
- Sponsor: Marty Harbin (Republican), Senate
- Sponsor: Bo Hatchett (Republican), Senate
- Sponsor: Billy Hickman (Republican), Senate
- Sponsor: Mike Hodges (Republican), Senate
- Sponsor: Chuck Hufstetler (Republican), Senate
- Sponsor: Chuck Payne (Republican), Senate
- Sponsor: Randy Robertson (Republican), Senate
- Sponsor: Ed Setzler (Republican), Senate
- Sponsor: Carden Summers (Republican), Senate
- Sponsor: Lanny Thomas (Republican), Senate
- Sponsor: Blake Tillery (Republican), Senate
- Sponsor: Rick Williams (Republican), Senate

## Actions (2)

- 2026-06-23: Senate Read and Referred (Senate)
- 2026-06-22: Senate Hopper (Senate)

## Bill text

- As introduced LC 59 0497 (v2): [PDF](https://www.legis.ga.gov/api/legislation/document/2026EX/249634)

## Related bills

- HB 79EX: Tift County; ad valorem tax; provide homestead exemption (failed)
- HB 70EX: Toombs County; ad valorem tax; provide homestead exemption (failed)
- HB 77EX: Butler, City of; ad valorem tax; provide homestead exemption (failed)
- HR 3EX: General Assembly; motor fuel and diesel fuel taxes; ratify Governor Brian P. Kemp's Executive Order (adopted)
- HB 80EX: Fayette County; ad valorem tax; provide homestead exemption (failed)
- HB 82EX: Telfair County; ad valorem tax; provide homestead exemption (failed)

## Sources
- [As introduced LC 59 0497 (v2) (PDF)](https://www.legis.ga.gov/api/legislation/document/2026EX/249634)

## Related
- [HB 79EX: Tift County; ad valorem tax; provide homestead exemption](https://policyrisk.com/state-bill/GA-HB79EX-2026-special-1034)
- [HB 70EX: Toombs County; ad valorem tax; provide homestead exemption](https://policyrisk.com/state-bill/GA-HB70EX-2026-special-1034)
- [HB 77EX: Butler, City of; ad valorem tax; provide homestead exemption](https://policyrisk.com/state-bill/GA-HB77EX-2026-special-1034)
- [HR 3EX: General Assembly; motor fuel and diesel fuel taxes; ratify Governor Brian P. Ke…](https://policyrisk.com/state-bill/GA-HR3EX-2026-special-1034)
- [HB 80EX: Fayette County; ad valorem tax; provide homestead exemption](https://policyrisk.com/state-bill/GA-HB80EX-2026-special-1034)
- [HB 82EX: Telfair County; ad valorem tax; provide homestead exemption](https://policyrisk.com/state-bill/GA-HB82EX-2026-special-1034)
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Source: PRIA, https://policyrisk.com/state-bill/GA-SB10EX-2026-special-1034 (as of 2026-10-12).