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SB 52·GA·senate

"Timberlands Recovery, Exemption, and Earnings Stability (TREES) Act"; enact

FailedFiled Jan 28, 2025
Sponsor: Russ Goodman
Latest Action

House Passed/Adopted By Substitute

Apr 2, 2026

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.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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