Georgia Amends Sales Tax Exemptions for Manufactured Homes, Adds Penalties

The Georgia Governor signed a law amending Title 48 of the Official Code of Georgia Annotated, to revise sales tax exemptions for manufactured homes, adding enforcement provisions requiring sellers to properly file Certificates of Permanent Location within 30 days, or face penalties of 1.5 times the exempted taxes. The law also prohibits homes that received the tax exemption from being converted back to personal property without repayment of exempted taxes. This law takes effect July 1. [H.B. 165, enacted 05/05/26]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.