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HB1285 • 2025

Sales and use tax; limit number of local sales and use taxes by authorizing counties; revise provisions

Sales and use tax; limit number of local sales and use taxes by authorizing counties; revise provisions

Taxes
Active

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

Sponsor
Cheokas, Mike
Last action
2026-03-09
Official status
Senate Read and Referred
Effective date
Not listed

Plain English Breakdown

The effective date is unknown as it was not listed in the provided metadata or text.

HB1285: Changes to Local Sales Tax Rules

This bill changes state law to allow counties to collect an enhanced homestead option sales tax and a local option sales tax.

What This Bill Does

  • Amends Chapter 8 of Title 48 of the Official Code of Georgia Annotated regarding sales and use taxes.
  • Revises rules that limit how many local sales and use taxes can be collected.
  • Authorizes counties to collect an enhanced homestead option sales tax.
  • Allows counties to also collect a local option sales tax.

Who It Names or Affects

  • Counties authorized to collect these specific sales taxes

Limits and Unknowns

  • The official summary does not specify the exact percentage rates for these taxes.
  • The text does not explain how counties must report or manage the collected funds.

Bill History

  1. 2026-03-09 Georgia General Assembly

    Senate Read and Referred

Official Summary Text

Sales and use tax; limit number of local sales and use taxes by authorizing counties; revise provisions