Georgia House Bill HB890

Georgia 2025-2026 Regular Session

• Introduced: 3/31/25

Caption

Sales and use tax; exemption for sale or use of certain noncommercial written materials or mailings by certain nonprofit organizations; extend sunset provision

Summary

HB 890 amends Georgia’s sales and use tax exemption for certain noncommercial written materials or mailings produced or used by qualifying nonprofit organizations. The bill applies to organizations exempt under Section 501(c)(3) of the Internal Revenue Code that are located in Georgia and provide these materials to supporters for educational, charitable, religious, or fundraising purposes. The main change made by the bill is to extend the sunset date for this exemption. Under the bill, the exemption would continue to apply from July 1, 2018, through July 1, 2031, instead of expiring on July 1, 2026. The bill also keeps the existing requirement that qualifying organizations pay sales and use tax on purchases and uses of tangible personal property and then seek the benefit of the exemption through a refund claim for qualifying items, with no interest paid on refunds.

Impact

HB 890 would amend O.C.G.A. § 48-8-3(101) to lengthen the duration of an existing state and local sales tax exemption for certain nonprofit mailings and written materials. The practical effect is to preserve tax relief for eligible Georgia-based 501(c)(3) organizations that use printed materials for charitable, educational, religious, or fundraising outreach, while leaving the refund-based administration of the exemption in place. The bill does not create a new exemption category; it extends an existing one and maintains the current statutory framework for claiming the benefit.

Sentiment

Based on the bill text and available context, the measure appears generally favorable and noncontroversial. There are no recorded committee transcripts or vote tallies indicating opposition, and the bill’s purpose is framed as a straightforward extension of an existing tax preference for nonprofit organizations. The absence of recorded debate suggests it was likely treated as a routine tax-relief or administrative extension measure.

Contention

No specific points of contention are documented in the available materials. If any concerns were raised, they would most likely relate to the fiscal impact of extending a sales tax exemption, the fairness of providing a tax benefit to selected nonprofit mailings, or the administrative burden of the refund process. However, the provided record does not show any named opponents, amendments, or disputed provisions.