Georgia HB134 revises sales and use tax exemptions for manufactured homes, exempting 50% of the sales price for certain sales.
Georgia HB134 amends the state's sales and use tax laws to expand the exemption for manufactured homes. The bill exempts 50% of the sales price for manufactured homes installed and converted to real property, subject to certain conditions. The exemption applies to the first retail sale or purchase of a new manufactured single-family structure, but only for 60% of the sales price. The exemption does not apply to sales and use taxes levied in areas smaller than the entire state. The changes will take effect on July 1, 2025, and the exemption will sunset on June 30, 2030.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.