State Rep. Trey Kelley has introduced a new measure in the Georgia House designed to enhance transparency around sales tax submissions, mandating more specific details on both location and industry, according to the Georgia State House.
Filed as HB1444 on Tuesday, Feb. 24 during the 2026 regular session of the 158th General Assembly, the bill’s summary states: ’Sales and use tax; require each sales tax return include specific information’.
Below is an overview, based on the actual bill text, with interpretation aimed at clarifying its requirements.
Beginning Jan. 1, 2027, this bill would require all Georgia sales tax returns to specify the site of tax collection, reporting sales separately for transactions in municipal limits and unincorporated areas. It would also obligate vendors to include their North American Industry Classification System code on each return. The legislation requires the revenue commissioner to distinguish between city and unincorporated area sales, including for multi-county cities, and to publish aggregated, industry-specific sales tax figures online each year.
Rep. Shaw Blackmon (Republican-146th) is a co-sponsor of the bill.
Since the start of the session, Kelley has introduced 21 additional bills, with seven being passed.
Kelley earned a BS from Shorter University in 2008 and later received a JD from Georgia State University College of Law in 2014.
Kelley, a Republican, began representing Georgia’s 16th House District in 2013, succeeding former state representative Rick Crawford.
In Georgia, the legislative process starts when a bill is drafted—often with the help of the Office of Legislative Counsel at a lawmaker or constituent’s request. After the bill is filed by the Clerk of the House or Secretary of the Senate, it moves to its first reading and is sent to committee for discussion and review. If it receives committee approval, the bill goes to the chamber floor for further reading, debate and a vote. Passage in both the House and Senate is required (sometimes changes are negotiated in a conference committee), before final delivery to the governor. The governor must sign, veto, or allow the bill to become law without signature within six days during session, or within 40 days after adjournment (Sine Die). The Georgia General Assembly convenes each year for a 40-day session beginning on the second Monday in January.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| HB1361 | 02/18/2026 | Pharmacies; compounding of certain active pharmaceutical ingredients; provisions |
| HB1354 | 02/18/2026 | Surprise Billing Consumer Protection Act; require certain health insurers providing a network plan to approve credentialing applications within a certain time frame |
| HB1333 | 02/17/2026 | Municipal corporations; calculation of costs of governmental affairs activities by municipalities which taxpayers may elect not to pay; provide |
| HB1303 | 02/12/2026 | Crimes and offenses; offense of possession of a controlled substance in the presence of a child; provide |
| HB1236 | 02/06/2026 | Insurance; medical necessity of a healthcare service; provisions |
| HB1211 | 02/05/2026 | Insurance; guidelines and recommendations for colorectal cancer screening, examinations, and laboratory tests; provide |
| HB848 | 03/25/2025 | Polk County; school district ad valorem tax; provide homestead exemption |
| HB834 | 03/25/2025 | Cedartown, City of; Redevelopment Powers Law; provide for a referendum |
| HB802 | 03/20/2025 | Cedartown, City of; Redevelopment Powers Law; provide for a referendum |
| HB757 | 03/11/2025 | Crimes and offenses; registration of kratom products and sworn certification of compliance; provide |
| HB482 | 02/18/2025 | Courts; superior court judicial officers in certain judicial circuits; provide |
| HB481 | 02/18/2025 | Elections; dates on which special elections to present questions to the voters can be held; revise provisions |
| HB432 | 02/12/2025 | Game and fish; Georgia turkey stamps; provide |
| HB412 | 02/12/2025 | Polk County Water Authority; reappointment of members; change certain provisions |
| HB359 | 02/10/2025 | Cedartown, City of; Redevelopment Powers Law; provide for a referendum |
| HB320 | 02/06/2025 | Waste management; require recycling of solar panels |
| HB298 | 02/05/2025 | Health; requirements for nurse staffing in hospitals; provide |
| HB274 | 02/05/2025 | Alternative ad valorem tax; motor vehicles; change certain definitions |
| HB273 | 02/05/2025 | Title ad valorem tax; motor vehicles; change certain definitions |
| HB199 | 01/30/2025 | Courts; protection of personally identifiable information of judges and their spouses; modify provisions |
| HB196 | 01/30/2025 | State employees’ health insurance plan; drugs dispensed for self-administration; provisions |
Details for this article were sourced from the Georgia State House. The original source data is available here.
