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Georgia bills · 2026 Special Session

Georgia SB 10

Sales and Use Taxes; any existing special district option sales and use tax (FLOST) cease to be imposed and levied immediately prior to the imposition of any local homestead option sales tax (LHOST); require

  1. Introduced
  2. In committee
  3. Passed Senate
  4. Passed House
  5. To Governor
  6. Became law

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Summary

Official abstract published by the Georgia legislature· description

A BILL to be entitled an Act to amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to require that any existing special district option sales and use tax (FLOST) cease to be imposed and levied immediately prior to the imposition of any local homestead option sales tax (LHOST) within the special district conterminous with the same county; to revise the timing for the commencement of the LHOST; to provide for an effective date; to repeal conflicting laws; and for other purposes.

Text versions

Roll-call votes

No recorded votes on this bill.

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