On 01/31/2007, a new bill was enacted concerning tax bond requirements in the state of Georgia. The new bill, which is named HB 237, subjects manufacturing gear to the same sales and use tax requirement for manufacturing machinery and equipment. The present law permits a purchaser to acquire an exclusion from the taxes by getting hold of a surety bond that is conditioned on the purchaser’s payment of the taxes; but only if the sale is determined not to qualify for the exemption.