Georgia2025Vetoed
HB1077
HB1077: Extending a Sales Tax Exemption for Nonprofit Museums and Arts Events
Last scannedAug 25, 2026, 4:37 AM
In one sentence
This bill proposed to extend the expiration date of an existing sales tax exemption for tickets sold at nonprofit museums and fine arts performances.
What it does
- Amends Code Section 48-8-3 regarding exemptions from sales and use taxes.
- Extends the sunset date, or end date, for a specific tax break on admission fees to certain museums and fine arts events at nonprofit facilities.
Who it affects
- Nonprofit organizations operating qualifying museums.
- Nonprofit groups presenting qualifying fine arts performances or exhibitions.
- People buying tickets to these specific nonprofit venues.
Limits and unknowns
- The governor vetoed this bill, so it did not become law unless lawmakers overrode the veto.
- The text does not state exactly how many years the exemption would be extended by.
- The specific list of qualifying museums or performances is defined in existing laws referenced by the bill.
Plain language
Terms to know
- Sunset date
- The day when a law automatically stops working unless it is renewed by lawmakers.
- Sales and use tax exemption
- A rule that says certain items or services do not have to pay sales tax at the time of purchase.
Official record
Sources
Official summary
Sales and use tax; exemption for sales of tickets, fees, and charges of admission to certain museums and fine arts performances or exhibitions at nonprofit facilities; extend sunset date
Official activity
Bill history
- House Date Vetoed by Governor