Georgia 2023-2024 Regular Session

Georgia House Bill HB170

Introduced
1/31/23  
Report Pass
3/6/23  
Introduced
1/31/23  
Report Pass
3/6/23  
Refer
3/7/23  
Engrossed
3/6/23  
Report Pass
3/21/23  
Refer
3/7/23  
Report Pass
3/20/24  
Report Pass
3/21/23  

Caption

Sales and use tax; taxation of certain digital products and services; provide

Impact

If enacted, this bill will provide a yearly opportunity for consumers to purchase firearms and their associated accessories at a reduced cost, potentially increasing sales during the specified time frame. Proponents believe this will help boost business in the firearms sector while promoting responsible gun ownership practices, such as securing firearms and ammunition in homes. With the automatic repeal clause set for June 30, 2029, the bill will allow further assessment of its effectiveness and public safety implications.

Summary

House Bill 170 proposes the amendment of Code Section 48-8-3 of the Official Code of Georgia Annotated to create a temporary exemption from sales and use taxes for certain firearm-related purchases. This exemption is set to occur for a five-day period each year, beginning on the second Friday of October. The items eligible for the tax exemption include firearms, ammunition, gun safes, trigger locks, and related accessories. This bill aims to encourage responsible firearm ownership and promote sales within the gun industry during a designated period.

Sentiment

The sentiment surrounding HB 170 appears to be largely supportive among firearms advocates and certain business groups who argue that the tax exemption will stimulate growth in the gun sales market. However, there are concerns among some advocacy groups about potential risks associated with increased firearm accessibility and safety. Discussions around the bill reflect a divided perspective rooted in the broader debate on gun control and public safety.

Contention

Notably, some lawmakers and public interest groups express apprehension regarding the implications of promoting firearm purchases without accompanying safety measures. Critics argue that the bill might inadvertently contribute to gun violence or accidents if the warrant for responsible ownership is not adequately emphasized. The contrast between economic incentives for businesses and the potentially adverse social impacts of increased gun sales illustrates a complex contention surrounding this legislation.

Companion Bills

No companion bills found.

Previously Filed As

GA SB183

Sales and Use Taxes; certain baby products from taxation; exempt

GA SB539

Sales and Use Taxes; certain baby products and feminine hygiene products from taxation; exempt

GA HB978

Retail Sales and Use Tax; taxation on various services, includes digital personal property.

GA HB605

Taxation; to exempt the sale of certain items used in agricultural production from state sales and use tax

GA SB392

Imposes a tax on the retail sale of certain digital products. (BDR 32-700)

GA HB529

Taxation, taxation of vapor products provided for

GA SB730

Sales & use tax on taxable services & digital personal property; taxes levied in certain districts.

GA HB900

Sales & use tax on taxable services & digital personal property; taxes levied in certain districts.

GA S2004

Relative to taxation of digital advertising services

GA H3089

Relative to taxation of digital advertising services

Similar Bills

No similar bills found.