HB 134: Sales and use tax; manufactured homes; revise and expand exemption
HB 134 status: Introduced — Effective Date (updated Jul 1, 2026).
What this bill does
Overall score
Bill summary
OfficialA 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 matte...
Key analysis
Impact analysis
Environment
Benefits
- No direct environmental impact identified.
Risks
- No direct environmental impact identified.
Economy
Benefits
- Reduces acquisition costs for manufactured homes.
- May stimulate activity in the residential housing market.
Risks
- Reduces state and local sales tax revenue streams.
- Potential fiscal impact on municipalities relying on sales tax collections.
Society
Benefits
- Supports affordable housing access.
- Addresses cost barriers for lower-to-middle income homebuyers.
Risks
- Exemption benefits are targeted specifically at manufactured housing segments.
- Lack of data on whether savings are passed to consumers or captured by retailers.
How trustworthy & consequential it is
Source
OpenStates
Confidence
lowlow
Analysis status
OpenStates summary
LegiScan returned a PDF-only document. PDF extraction is not enabled in this build, so the pipeline used a safer fallback.
Analysis based strictly on bill abstract.
Where it stands
Introduced
CurrentEffective Date
Committee
UpcomingFloor
UpcomingGovernor
UpcomingEnacted
UpcomingHow it affects your district
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