Update: H.B. 386 was signed by the Governor on April 19, 2012.
Georgia legislation, passed by the Senate on March 22, 2012, would make significant changes to the state's sales and use tax laws. In general, the legislation would revise manufacturing related exemptions, phase-in an exemption from sales tax for energy used in manufacturing, and expand the definition of "dealer," among other changes. The legislation passed the House on March 20, 2012, and is awaiting action by the Governor, who is expected to sign it into law. [H.B. 386]