"Timberlands Recovery, Exemption, and Earnings Stability (TREES) Act"; enact
House Passed/Adopted By Substitute
Summary
The bill revises Georgia’s sales‑and‑use tax rules so that aircraft, watercraft, locomotives, rolling stock, motor vehicles and their major components used principally for crossing state borders by common carriers are exempt from tax. It also mandates that any fuel purchased in Georgia for those carriers, or brought in from elsewhere and stored in the state, remains taxable. The change clarifies the exemption criteria and preserves fuel tax revenue.
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