SB 47 Georgia Senate · 2025-2026 Regular Session

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

Summary

A BILL to be entitled an Act to amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, so as to exempt sales of firearms, ammunition, gun safes, and related accessories during an 11 day period each year; to provide for related matters; to repeal conflicting laws; and for other purposes.

Issues: ✗ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Feb 2025

Senate Passage

Feb 2025

House Passage

Governor

Introduced Jan 28, 2025 Last action Feb 18, 2025

Maddy AI version diff · 1 comparison

What changed between versions

As introduced LC 50 0968 → As Passed Senate · 3 edits

MINOR

The bill was amended to add language about automatic repeal and to restructure the exemption period for firearms sales tax. The changes clarify that the tax exemption applies for 11 days starting on the second Friday of October each year, while also specifying that this exemption provision will be repealed and reserved on July 1, 2030.

Scope change

The bill's scope was modified to include an automatic repeal provision and to explicitly reserve the tax exemption section for future repeal on a specific date.

TIMELINE

Added a sunset provision stating the tax exemption paragraph shall be repealed and reserved on July 1, 2030.

REQUIREMENT

Changed the bill language to include 'provide for an automatic repeal' in the purposes section.

DEFINITION

Reformatted the tax exemption paragraph to use lettered subsections (A) and (B) for better organization.

Floor votes · Senate Feb 12, 2025

How they voted

32–20

Passed · 3 other

Total votes 55

Feb 12, 2025

D Democratic22

1 Yea 20 Nay 1

90% Nay

R Republican33

31 Yea 2

93% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 12, 2025

Upper · Passed

Senate Passed/Adopted By Substitute

upper

Feb 12, 2025

Upper · Passed

Senate Engrossed

upper

Feb 6, 2025

Upper · Passed

Senate Committee Favorably Reported By Substitute

upper

Jan 29, 2025

Committee

Senate Read and Referred

upper

Jan 28, 2025

Introduced

Senate Hopper

upper

19 primary · 0 co-sponsors