CIVICS / THE PUBLIC RECORD
Georgia HB 134 — Sales and use tax; manufactured homes; revise and expand exemption
Georgia, 2025_26. HB 134: Sales and use tax; manufactured homes; revise and expand exemption
Latest action
July 1, 2026 — Effective Date
Summary
A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide for definitions; to revise and expand a sales tax exemption for manufactured homes; to provide for a sunset date; to provide for legislative findings; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
Sponsors
- Beth Camp — primary sponsor
- Rick Jasperse — primary sponsor
- James Burchett — primary sponsor
- John Corbett — primary sponsor
- Noel Williams, Jr. — primary sponsor
- David Jenkins — primary sponsor
Bill text
HB 134/AP* Read version ↗
Floor Amendment AM 44 0287 Read version ↗
Sen Ctee Sub LC 59 0315S Read version ↗
LC 50 1114S/hcs Read version ↗
LC 50 1114S/hs Read version ↗
LC 50 0980/a Read version ↗
Recorded votes
Senate Vote #383 - 2025-2026 Regular Session
April 2, 2025 · Senate · pass
yes: 31 · no: 24 · other: 1
Official vote source ↗Individual member positions (56)
| Member | Vote |
|---|---|
| WILLIAMS | yes |
| WICKS | no |
| WATSON | yes |
| WATSON | yes |
| WALKER, III | yes |
| TILLERY | other |
| SUMMERS | yes |
| STRICKLAND | yes |
| STILL | yes |
| SIMS | no |
| SETZLER | yes |
| ROBERTSON | yes |
| RHETT | no |
| RAHMAN | no |
| PAYNE | yes |
| PARKES | no |
| PARENT | no |
| ORROCK | no |
| MOORE | no |
| MERRITT | no |
| MCLAURIN | no |
| MANGHAM | no |
| MALLOW | no |
| LUCAS | no |
| KIRKPATRICK | yes |
| KENNEDY | yes |
| KEMP | no |
| JONES II | no |
| JONES | no |
| JAMES | no |
| JACKSON | no |
| HUFSTETLER | yes |
| HODGES | yes |
| HICKMAN | yes |
| HATCHETT | yes |
| HARRELL | no |
| HARBISON | no |
| HARBIN | yes |
| HALPERN | no |
| GOODMAN | yes |
| GOOCH | yes |
| GINN | yes |
| ESTEVES | no |
| ECHOLS | yes |
| DOLEZAL | yes |
| DIXON | yes |
| DAVENPORT | no |
| COWSERT | yes |
| BURNS | yes |
| BRASS | yes |
| BEARDEN | yes |
| BEACH | yes |
| ANDERSON | no |
| ANDERSON | yes |
| ANAVITARTE | yes |
| ALBERS | yes |
House Vote #813 - 2025-2026 Regular Session
March 31, 2026 · House · pass
yes: 156 · no: 5 · other: 19
Official vote source ↗Individual member positions (176)
| Member | Vote |
|---|---|
| YEARTA | yes |
| WILLIS | yes |
| WILLIAMSON | yes |
| WILLIAMS, JR. | yes |
| WILLIAMS | yes |
| WILLIAMS | yes |
| WILKERSON | yes |
| WESTBROOK | yes |
| WERKHEISER | yes |
| WASHBURN | yes |
| WADE | yes |
| TRAN | yes |
| TOWNSEND | yes |
| THOMAS | yes |
| TAYLOR | other |
| POWELL | yes |
| PETREA | yes |
| PERSINGER | yes |
| PARSONS | yes |
| PARRISH | yes |
| PARK | yes |
| PARIS | yes |
| PANITCH | yes |
| O'STEEN | yes |
| OLIVER | yes |
| OLALEYE | yes |
| OKOYE | other |
| NEWTON | yes |
| NEW | yes |
| NEAL | yes |
| MYLES | yes |
| MOORE | yes |
| MOMTAHAN | yes |
| MITCHELL | yes |
| MILLER | yes |
| MEEKS | yes |
| MCQUEEN | other |
| MCDONALD III | yes |
| MCCOLLUM | yes |
| MCCLAIN | yes |
| MATHIS | yes |
| MATHIAK | yes |
| MARTINEZ | yes |
| MARTIN | other |
| LUPTON | other |
| LUMSDEN | yes |
| LIM | yes |
| LEWIS-WARD | yes |
| LEVERETT | yes |
| LAHOOD | yes |
| KENDRICK | yes |
| KELLEY | yes |
| KAHAIAN | no |
| JONES | yes |
| JONES | yes |
| JONES | yes |
| JONES | yes |
| JENKINS | yes |
| JASPERSE | yes |
| JACKSON | yes |
| JACKSON | other |
| JACKSON | yes |
| HUGLEY | yes |
| HUDDLESTON | yes |
| HOWARD | yes |
| HOWARD | yes |
| HORNER | other |
| HONG | yes |
| HOLLY | other |
| HOLLAND | yes |
| HOLCOMB | yes |
| HITCHENS | yes |
| HILTON | yes |
| HERRING | yes |
| HAWKINS | yes |
| HATCHETT | yes |
| HAGAN | yes |
| GUNTER | yes |
| GULLETT | yes |
| GRIFFIN | yes |
| GREENE | yes |
| GLAIZE | other |
| GISLER | yes |
| GILLIARD | yes |
| GAMBILL | yes |
| GAINES | yes |
| FRYE | yes |
| FRANKLIN | yes |
| FORD | yes |
| FLOURNOY | yes |
| FLEMING | yes |
| FINCHER | yes |
| EVANS | yes |
| ERWIN | yes |
| EHRHART | yes |
| EFSTRATION | yes |
| DUNAHOO | yes |
| DUBNIK | yes |
| DRENNER | yes |
| DRAPER | yes |
| DOUGLAS | yes |
| DONATUCCI | yes |
| DICKEY | yes |
| DEMPSEY | yes |
| DELOACH | yes |
| DAWSON | yes |
| DAVIS | no |
| CUMMINGS | other |
| CROWE | yes |
| CRAWFORD | yes |
| COX | yes |
| CORBETT | yes |
| COOPER | yes |
| CLIFTON | yes |
| CLARK | yes |
| CLARK | yes |
| CHEOKAS | yes |
| CHASTAIN | yes |
| CARTER | yes |
| CARSON | other |
| CARPENTER | yes |
| CANNON | yes |
| CANNON | yes |
| CAMPBELL | yes |
| CAMPBELL | yes |
| CAMP | yes |
| CAMERON | yes |
| BYRD | no |
| BURNS | other |
| BURNOUGH | yes |
| BURCHETT | yes |
| BUCKNER | yes |
| BONNER | yes |
| BLACKMON | yes |
| BERRY | yes |
| BELL | yes |
| BECKLES | yes |
| BAZEMORE | yes |
| BARTON | yes |
| BARRETT | yes |
| BARNES | yes |
| BALLARD | yes |
| BAKER | yes |
| AU | yes |
| ANDERSON | yes |
| ALI | yes |
| ALEXANDER | yes |
| ADEYINA | yes |
| ADESANYA | yes |
| TAYLOR | yes |
| TARVIN | yes |
| STINSON | other |
| STEPHENS | yes |
| SMITH | yes |
| SMITH | yes |
| SMITH | yes |
| SMITH | yes |
| SILCOX | yes |
| SEABAUGH | yes |
| SCOTT | no |
| SCOGGINS | yes |
| SCHOFIELD | yes |
| SANTOS | yes |
| SANCHEZ | no |
| SAMPSON | other |
| SAINZ | yes |
| ROMMAN | yes |
| ROBERTS | yes |
| RIDLEY | yes |
| RIDLEY | yes |
| RICHARDSON | yes |
| RICE | yes |
| RHODES | yes |
| REEVES | yes |
| REESE | yes |
| PRINCE | other |
Senate Vote #544 - 2025-2026 Regular Session
February 12, 2026 · Senate · pass
yes: 31 · no: 17 · other: 8
Official vote source ↗Individual member positions (54)
| Member | Vote |
|---|---|
| WILLIAMS | yes |
| WICKS | no |
| WATSON | yes |
| WATSON | yes |
| WALKER, III | yes |
| TILLERY | yes |
| SUMMERS | yes |
| STRICKLAND | yes |
| STILL | yes |
| SIMS | other |
| SETZLER | yes |
| ROBERTSON | yes |
| RHETT | no |
| RAHMAN | other |
| PAYNE | yes |
| PARKES | no |
| PARENT | no |
| ORROCK | no |
| MERRITT | no |
| MCLAURIN | no |
| MANGHAM | other |
| MALLOW | no |
| LUCAS | no |
| KIRKPATRICK | other |
| KEMP | no |
| JONES II | no |
| JONES | other |
| JAMES | yes |
| JACKSON | no |
| HUFSTETLER | yes |
| HOWARD | no |
| HODGES | yes |
| HICKMAN | yes |
| HATCHETT | yes |
| HARRELL | other |
| HARBISON | no |
| HARBIN | yes |
| HALPERN | no |
| GOODMAN | yes |
| GOOCH | yes |
| GINN | yes |
| ECHOLS | yes |
| DOLEZAL | yes |
| DIXON | yes |
| DICKERSON | yes |
| DAVENPORT | no |
| COWSERT | yes |
| BURNS | yes |
| BRASS | yes |
| BEARDEN | yes |
| ANDERSON | no |
| ANDERSON | yes |
| ANAVITARTE | yes |
| ALBERS | yes |
House Vote #91 - 2025-2026 Regular Session
February 26, 2025 · House · pass
yes: 160 · no: 0 · other: 20
Official vote source ↗Individual member positions (180)
| Member | Vote |
|---|---|
| FLOURNOY | yes |
| FLEMING | yes |
| EVANS | yes |
| ERWIN | yes |
| EHRHART | yes |
| EFSTRATION | yes |
| DUNAHOO | other |
| DUBNIK | yes |
| DRENNER | other |
| DRAPER | yes |
| DOUGLAS | yes |
| DONATUCCI | yes |
| DICKEY | yes |
| DEMPSEY | yes |
| DELOACH | yes |
| DAWSON | yes |
| DAVIS | yes |
| CUMMINGS | yes |
| CROWE | yes |
| CRAWFORD | yes |
| COX | yes |
| CORBETT | yes |
| COOPER | yes |
| CLIFTON | yes |
| CLARK | other |
| CLARK | yes |
| CHEOKAS | other |
| CHASTAIN | yes |
| CARTER | yes |
| CARSON | yes |
| CARPENTER | yes |
| CANNON | yes |
| CANNON | other |
| CAMPBELL | yes |
| CAMPBELL | yes |
| CAMP | yes |
| CAMERON | yes |
| BYRD | yes |
| BURNS | other |
| BURNOUGH | yes |
| BURCHETT | yes |
| BUCKNER | yes |
| BONNER | yes |
| BLACKMON | yes |
| BERRY | yes |
| BENNETT | other |
| BELL | yes |
| BECKLES | yes |
| BAZEMORE | yes |
| BARTON | yes |
| BARRETT | yes |
| BARNES | yes |
| BALLINGER | yes |
| BALLARD | yes |
| BAKER | yes |
| AU | other |
| ANDERSON | yes |
| ALEXANDER | yes |
| ADEYINA | other |
| ADESANYA | yes |
| JONES | yes |
| JONES | yes |
| JONES | yes |
| JENKINS | yes |
| JASPERSE | yes |
| JACKSON | yes |
| JACKSON | yes |
| JACKSON | other |
| HUTCHINSON | other |
| HUGLEY | yes |
| HUDDLESTON | yes |
| HOWARD | yes |
| HOWARD | yes |
| HORNER | yes |
| HONG | yes |
| HOLLY | yes |
| HOLLAND | yes |
| HOLCOMB | yes |
| HITCHENS | yes |
| HILTON | yes |
| HERRING | yes |
| HENDERSON | yes |
| HEFFNER | yes |
| HAWKINS | yes |
| HATCHETT | yes |
| HAGAN | yes |
| GUNTER | yes |
| GULLETT | yes |
| GRIFFIN | yes |
| GREENE | yes |
| GLAIZE | yes |
| GILLIARD | yes |
| GAMBILL | yes |
| GAINES | yes |
| FRYE | yes |
| FRANKLIN | yes |
| FORD | yes |
| TARVIN | yes |
| STINSON | yes |
| STEPHENS | yes |
| SMITH | yes |
| SMITH | yes |
| SMITH | yes |
| SMITH | yes |
| SILCOX | yes |
| SHARPER | yes |
| SEABAUGH | yes |
| SCOTT | yes |
| SCOGGINS | yes |
| SCHOFIELD | yes |
| SANTOS | yes |
| SANCHEZ | other |
| SAMPSON | yes |
| SAINZ | yes |
| ROMMAN | yes |
| ROBERTS | yes |
| RIDLEY | yes |
| RIDLEY | yes |
| RICHARDSON | yes |
| RICE | yes |
| RHODES | yes |
| REEVES | yes |
| REESE | yes |
| PRINCE | other |
| POWELL | yes |
| PETREA | yes |
| PERSINGER | yes |
| PARSONS | yes |
| PARRISH | yes |
| PARK | other |
| PARIS | yes |
| PANITCH | yes |
| O'STEEN | yes |
| OLIVER | yes |
| OLALEYE | other |
| OKOYE | yes |
| NEWTON | yes |
| NEW | other |
| NEAL | yes |
| MYLES | yes |
| MOORE | other |
| MOMTAHAN | yes |
| MITCHELL | yes |
| MILLER | yes |
| MEEKS | yes |
| MCQUEEN | yes |
| MCDONALD III | yes |
| MCCOLLUM | yes |
| MCCLAIN | yes |
| MATHIS | yes |
| MATHIAK | yes |
| MARTINEZ | yes |
| MARTIN | yes |
| LUPTON | yes |
| LUMSDEN | yes |
| LIM | yes |
| LEWIS-WARD | yes |
| LEVERETT | yes |
| LAHOOD | yes |
| KENDRICK | yes |
| KELLEY | yes |
| KAHAIAN | yes |
| JONES | other |
| YEARTA | yes |
| WILLIS | other |
| WILLIAMSON | yes |
| WILLIAMS, JR. | yes |
| WILLIAMS | other |
| WILLIAMS | yes |
| WILKERSON | yes |
| WIEDOWER | yes |
| WESTBROOK | yes |
| WERKHEISER | yes |
| WASHBURN | yes |
| WADE | yes |
| TRAN | yes |
| TOWNSEND | yes |
| THOMAS | yes |
| TAYLOR | yes |
| TAYLOR | yes |
Senate Vote #923 - 2025-2026 Regular Session
March 31, 2026 · Senate · pass
yes: 50 · no: 0 · other: 6
Official vote source ↗Individual member positions (54)
| Member | Vote |
|---|---|
| WILLIAMS | yes |
| WICKS | yes |
| WATSON | yes |
| WATSON | yes |
| WALKER, III | yes |
| TILLERY | yes |
| SUMMERS | yes |
| STRICKLAND | yes |
| STILL | yes |
| SIMS | other |
| SETZLER | yes |
| ROBERTSON | yes |
| RHETT | yes |
| RAHMAN | yes |
| PAYNE | yes |
| PARENT | yes |
| ORROCK | yes |
| MERRITT | yes |
| MCNEEL | yes |
| MCLAURIN | yes |
| MANGHAM | yes |
| MALLOW | yes |
| LUCAS | yes |
| KIRKPATRICK | yes |
| KEMP | yes |
| JONES II | yes |
| JONES | other |
| JAMES | other |
| JACKSON | yes |
| HUFSTETLER | yes |
| HOWARD | yes |
| HODGES | yes |
| HICKMAN | yes |
| HATCHETT | yes |
| HARRELL | yes |
| HARBISON | yes |
| HARBIN | yes |
| HALPERN | yes |
| GOODMAN | yes |
| GOOCH | yes |
| GINN | yes |
| ECHOLS | yes |
| DOLEZAL | yes |
| DIXON | other |
| DICKERSON | yes |
| DAVENPORT | yes |
| COWSERT | yes |
| BURNS | yes |
| BRASS | yes |
| BEARDEN | yes |
| ANDERSON | yes |
| ANDERSON | yes |
| ANAVITARTE | yes |
| ALBERS | yes |
Legislative history
- Effective Date
- Act 427
- House Date Signed by Governor
- House Sent to Governor
- Senate Agreed House Amend or Sub
- House Agreed Senate Amend or Sub As Amended
- Senate Passed/Adopted By Substitute
- Senate Third Read
- Senate Committee Favorably Reported By Substitute
- Senate Recommitted
- Senate Taken from Table
- Senate Tabled
- Senate Engrossed
- Senate Read Second Time
- Senate Committee Favorably Reported
- Senate Read and Referred
- House Passed/Adopted By Substitute
- House Third Readers
- House Committee Favorably Reported By Substitute
- House Second Readers
- House First Readers
- House Hopper
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