Taxation

HB 551Motor Vehicle Temporary Operating Permits: Revise Issuance of Permits

Staff Contact
GMA Summary

House Bill 551 revises the procedures for the issuance of motor vehicle temporary operating permits (TOPs). The bill allows a new or used motor vehicle dealer to issue a TOP valid for up to 45 days after the date of purchase. The TOP's expiration date may be extended by application of the dealer, purchaser, or transferee to the county tag agent. The bill also authorizes the Department of Revenue (DOR) to create an electronic TOPs issuance system to manage the regulation and sale of TOPs to dealers by third parties. The bill further authorizes DOR to suspend access to the electronic TOPs issuance system for any dealer that issued a TOP for a vehicle that has not been sold or intended to be registered. For dealers that have been suspended from the electronic TOPs issuance system, the bill also establishes a review process. The bill requires new and used motor vehicle dealers to have an established place of business with at least five motor vehicles for sale on site at all times. The bill also allows DOR to share information with the Used Car Board including: registration, title records, and title ad valorem tax (TAVT). The bill creates a new TAVT penalty structure for using a passive entity to avoid registration in Georgia of a motor vehicle being driven in the state for 60 days or more. The penalty would only be applicable once twice the amount of time has passed for the standard late registration penalty. The bill would become effective on January 1, 2026. 

The amendment to House Bill 551 includes language allowing for private property owners to use booting as a tool to remove vehicles that are trespassing on the property. The bill also requires the property owner to display a notice that trespassing vehicles may be booted and removed from the property at the vehicle owner's expense. The bill allows for booting only by those with a permit and that operate in a jurisdiction that has authorized booting.

District
Status
Votes
3/4/2025
House Vote #167
Yeas: 168
Nays: 2
NV: 6
Exc: 4
3/27/2025
Senate Vote #305
Yeas: 48
Nays: 3
NV: 3
Exc: 2
3/31/2025
House Vote #359
Yeas: 162
Nays: 3
NV: 4
Exc: 11
4/2/2025
Senate Vote #414
Yeas: 50
Nays: 3
NV: 0
Exc: 3