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Committee hears bill to change sales-tax treatment of manufactured homes; local revenue concerns raised
Summary
HB134 would change how manufactured homes are taxed by treating a portion of the purchase as labor and creating parity with stick-built housing; witnesses warned of potential local sales-tax revenue loss and committee members flagged zoning and sunset considerations.
Sales Tax Subcommittee — The subcommittee heard House Bill 134, which would modify Georgia's sales-tax treatment of manufactured homes by treating a portion of the transaction as a labor component rather than taxable retail sale.
Chairman Kemp and the bill author said the legislation aims to create tax parity between permanent manufactured homes and stick-built homes by recognizing a 40 percent labor component in the transaction. The sponsor said the change would put manufactured homes on a more similar tax footing with traditional housing and help…
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