Sales and use tax; exempt materials used in construction, renovation, and rehabilitation of affordable housing by purely public charities

A BILL to be entitled an Act to amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions relative to state sales and use tax, so as to exempt from state and local sales and use taxation materials used in construction, renovation, and rehabilitation of affordable housing by purely public charities; to provide for requirements; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for ot…

Source: OpenStates · fetched March 31, 2026

• Housing-insecureindirectModerate impactMedium certainty

  May lead to increased availability of affordable housing due to tax exemptions for construction materials used by charities.

  “so as to exempt from state and local sales and use taxation materials used in construction, renovation, and rehabilitation of affordable housing by purely public charities”· Relating to general provisions relative to state sales and use tax

• Low-income / working-classindirectModerate impactMedium certainty

  May benefit low-income individuals through the increased development of affordable housing options.

  “so as to exempt from state and local sales and use taxation materials used in construction, renovation, and rehabilitation of affordable housing by purely public charities”· Relating to general provisions relative to state sales and use tax