Georgia House bill from author Rep. Stephens on sales tax exemption for certain wharf lot construction passes House and Senate

Passed bill authored by State Rep. Ron Stephens aims to provide a state sales and use tax exemption for tangible property and construction materials used on certain wharf lot projects, following passage in both chambers, according to the Georgia State House.

It passed both chambers as of Tuesday, March 31, clearing the House by a vote of 160-8 and the Senate by a vote of 42-8.

The bill, introduced as HB1209 on Thursday, Feb. 5 during the 2026 regular session of the 158th General Assembly, was formally described as: ’Sales and use tax; purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; provide exemption’.

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill creates a state sales and use tax exemption for tangible property and construction materials used to build and furnish buildings on wharf lots and related improvements located between 1,500 and 5,000 feet from a state owned convention or meeting facility with 150,000 to 750,000 square feet of meeting space on an island in a boundary river. The exemption does not cover materials left with a contractor after construction. It applies through refund claims for taxes already paid, with no interest, from July 1, 2026, to June 30, 2033, or until total refunds exceed $7 million. The bill takes effect upon approval by the governor or by becoming law without that approval.

In the House, 73 Democrats and 87 Republicans voted in favor of the bill, while one Democrat and seven Republicans opposed it.

Meanwhile, in the Senate, 18 Democrats and 24 Republicans voted in favor, while one Democrat and seven Republicans voted against it.

The bill was co-sponsored by Rep. Shaw Blackmon (Republican-146th), Rep. Houston Gaines (Republican-120th), and Rep. Carl Gilliard (Democrat-162nd), along with two other co-sponsors.

Stephens graduated from Armstrong State & Mercer University in 1978 with a BS.

Stephens, a Republican, was elected to the Georgia State House in 1997 to represent the state’s 164th House District, replacing previous state representative Sonny Dixon.

The bill was signed into law by Gov. Brian Kemp on Monday, May 11.

In Georgia, the legislative process begins when a lawmaker, often at a constituent’s request, works with the Office of Legislative Counsel to draft a bill. After filing with the Clerk of the House or Secretary of the Senate, the bill receives its first reading and is sent to a committee, where most of the debate and fact-finding takes place. If approved, it advances to the floor for a third reading, debate, and a vote. To become law, the bill must pass both chambers, sometimes through a conference committee if versions differ, before being sent to the governor. The governor then has six days during session—or 40 days after adjournment (Sine Die)—to sign, veto, or allow the bill to become law without a signature. The Georgia General Assembly meets annually for a 40-day session beginning the second Monday in January.

Information in this article was obtained from the Georgia State House. The source data can be found here.