Butler Snow LLP

During the 2022 Regular Session of the General Assembly of Georgia, the Legislature enacted legislation that impacts annexation. The following is a summary of those statutory amendments which became effective on July 1, 2022: Act 778; HB 1385 This Act revises annexation reporting requirements to require the provision of reports to the Legislative and Congressional

During the 2022 Regular Session of the General Assembly of Georgia, the Legislature enacted legislation that impacts public works contracts. Ultimately, these revisions to O.C.G.A. §§ 13-10-80 & 81 appear most favorable to contractors and subcontractors since the legislature reduced retainage during the contract term and simplified the procedures for use and payment of retainage

Sales Tax Exemption for Certain Purchases of Computer Equipment Act 842 (H.B. 1291) extends the sunset of the exemption for purchases of qualified computer equipment within O.C.G.A. § 48-8-3(68). Beginning in 2024, qualifying purchases (required to meet the $15 million threshold) will include only taxable purchases and leases, specifically excluding prewritten computer software (electronically delivered