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HB1176 • 2025

Sales and use tax; sale of any tangible personal property used or consumed in connection with the generation, transmission, distribution, sale, or furnishing of electricity; exempt

Sales and use tax; sale of any tangible personal property used or consumed in connection with the generation, transmission, distribution, sale, or furnishing of electricity; exempt

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Cannon, Chas
Last action
2026-02-05
Official status
House Second Readers
Effective date
Not listed

Plain English Breakdown

The bill summary states it provides a start date, definition, and exceptions, but does not list what those specific details are.

Exempting Electricity Equipment from Sales Tax

This bill removes sales and use taxes on items used to make, move, or sell electricity.

What This Bill Does

  • Removes the requirement for sellers to collect sales tax on equipment used in making electricity.
  • Exempts property used to transmit, distribute, or furnish electricity from state sales tax.

Limits and Unknowns

  • The exact start date for the new rules is not listed in this summary.
  • Specific items or situations excluded from the exemption are mentioned but not detailed here.

Bill History

  1. 2026-02-05 Georgia General Assembly

    House Second Readers

Official Summary Text

Sales and use tax; sale of any tangible personal property used or consumed in connection with the generation, transmission, distribution, sale, or furnishing of electricity; exempt