# Georgia SB 47: Sales and Use Taxes; sales of firearms, ammunition, gun safes, and related accessories during an 11 day period each year; exempt

Georgia SB 47, Sales and Use Taxes; sales of firearms, ammunition, gun safes, and related accessories during an 11 day period each year; exempt, is a 2025-2026 Regular Session Senate bill sponsored by Jason Anavitarte (Republican), Timothy Bearden (Republican), Matt Brass (Republican) and 16 others; status failed, last action 2025-02-18 (House Second Readers) (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/GA-SB47-2025-2026
- 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 47
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Sales and Use Taxes; sales of firearms, ammunition, gun safes, and related accessories during an 11 day period each year; exempt
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-28
- Last action: 2025-02-18, House Second Readers
- Sponsors: Jason Anavitarte (Republican), Timothy Bearden (Republican), Matt Brass (Republican), Bill Cowsert (Republican), Clint Dixon (Republican), Drew Echols (Republican), Frank Ginn (Republican), Steve Gooch (Republican), Russ Goodman (Republican), Bo Hatchett (Republican), John F. Kennedy (Republican), Chuck Payne (Republican), Randy Robertson (Republican), Ed Setzler (Republican), Blake Tillery (Republican), Larry Walker (Republican), Ben Watson (Republican), Sam Watson (Republican), Rick Williams (Republican)
- Cosponsors: 0
- Subjects: Ways & Means, Finance, General Bill
- Touches household money: no
- Roll calls: 2 (61 yes, 43 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Jason Anavitarte (Republican), Senate
- Sponsor: Timothy Bearden (Republican), Senate
- Sponsor: Matt Brass (Republican), Senate
- Sponsor: Bill Cowsert (Republican), Senate
- Sponsor: Clint Dixon (Republican), Senate
- Sponsor: Drew Echols (Republican), Senate
- Sponsor: Frank Ginn (Republican), Senate
- Sponsor: Steve Gooch (Republican), Senate
- Sponsor: Russ Goodman (Republican), Senate
- Sponsor: Bo Hatchett (Republican), Senate
- Sponsor: John F. Kennedy (Republican), Senate
- Sponsor: Chuck Payne (Republican), Senate
- Sponsor: Randy Robertson (Republican), Senate
- Sponsor: Ed Setzler (Republican), Senate
- Sponsor: Blake Tillery (Republican), Senate
- Sponsor: Larry Walker (Republican), Senate
- Sponsor: Ben Watson (Republican), Senate
- Sponsor: Sam Watson (Republican), Senate
- Sponsor: Rick Williams (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-12 | Senate | PASSAGE BY SUBSTITUTE | pass | 31 | 21 |   |
| 2025-02-12 | Senate | MOTION TO ENGROSS | pass | 30 | 22 | 1 |

## Actions (9)

- 2025-02-18: House Second Readers (House)
- 2025-02-13: House First Readers (House)
- 2025-02-12: Senate Engrossed (Senate)
- 2025-02-12: Senate Third Read (Senate)
- 2025-02-12: Senate Passed/Adopted By Substitute (Senate)
- 2025-02-10: Senate Read Second Time (Senate)
- 2025-02-06: Senate Committee Favorably Reported By Substitute (Senate)
- 2025-01-29: Senate Read and Referred (Senate)
- 2025-01-28: Senate Hopper (Senate)

## Bill text

- As Passed Senate (v8): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/232337)

## 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
- [As Passed Senate (v8) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/232337)

## 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)
- [Georgia bills](https://policyrisk.com/states/georgia/bills)
- [Georgia state hub](https://policyrisk.com/states/georgia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/GA-SB47-2025-2026 (as of 2026-10-12).