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HB1298 • 2025

Sales and use tax; exempt retail sale of electricity and natural gas for use by any residential property

Sales and use tax; exempt retail sale of electricity and natural gas for use by any residential property

Energy Taxes
Active

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

Sponsor
Cannon, Chas
Last action
2026-02-18
Official status
House Second Readers
Effective date
Not listed

Plain English Breakdown

The bill status is listed as passed by the legislature, but no effective date or specific start date is provided in the summary text.

Exempting Residential Electricity and Natural Gas from Sales Tax

This bill removes sales and use taxes on the retail sale of electricity and natural gas used in residential properties.

What This Bill Does

  • Removes sales and use taxes on the retail sale of electricity for use by any residential property.
  • Removes sales and use taxes on the retail sale of natural gas for use by any residential property.
  • Sets a start date for this tax exemption to begin.
  • Repeals laws that conflict with these new rules.

Who It Names or Affects

  • People who live in homes or other residential properties.
  • Companies that sell electricity and natural gas to homeowners.

Limits and Unknowns

  • The official summary does not state the specific date when this tax exemption will start, only that it provides for one.
  • The source material does not explain how much money the government expects to lose from removing these taxes.

Bill History

  1. 2026-02-18 Georgia General Assembly

    House Second Readers

Official Summary Text

Sales and use tax; exempt retail sale of electricity and natural gas for use by any residential property