Macon Arts Alliance supports artists, arts organizations, and the cultural community by advocating for arts funding and arts friendly policies on the local, state, and national level. We partner with state and national advocacy organizations to document the economic impact of the arts and report those findings to our legislators.
Statewide and national advocacy efforts led to the inclusion of artists as solo-entrepreneurs in COVID-19 relief measures and the inclusion of arts non-profits in small business relief and resiliency programs related to COVID-19.
Support HB 1077
Please contact your local state representative and senator and ask them to support this bill. You can find your local legislators here
Extending the Georgia Fine Arts Ticket Sales and Use Tax Exemption
Background
In Georgia, state sales tax is exempted for tickets to fine-arts performances held by nonprofit arts organizations.
Under the current law, this exemption expires on December 31, 2027. Plans are to introduce legislation that extends this sales and use tax exemption through December 31, 2032.
Statutory Authority for the Fine Arts Ticket Sales and Use Tax Exemption:
O.C.G.A. § 48-8-3(100)
- Sales of tickets, fees, or charges for admission to a fine arts performance or exhibition conducted within a facility in this state that is owned or operated by an organization which is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code, or a museum of cultural significance, if such organization’s or museum’s mission is to advance the arts in this state and to provide arts, educational, and culturally significant programming and exhibits for the benefit and enrichment of the citizens of this state.
- As used in this paragraph, the term “fine arts” means music performed by a symphony orchestra, poetry, photography, ballet, dance, opera, theater, dramatic arts, painting, sculpture, ceramics, drawing, watercolor, graphics, printmaking, and architecture.
- This paragraph shall stand repealed and reserved on December 31, 2027;
Why an Extension Matters
- Keeps Ticket Prices Affordable – Without the exemption, sales taxes would be passed directly to consumers through higher ticket prices.
- Supports Broad Public Access – Affordable tickets ensure that the arts remain accessible to all communities.
- Encourages Attendance and Economic Activity – Lower ticket prices drive higher attendance, which supports local restaurants, parking, retail, and tourism – creating economic benefits beyond the arts sector.
- Benefits Students and Educational Programs – School performances, student field trips, and youth arts programs rely on affordable ticket pricing. The exemption directly supports arts education and exposure for young audiences.
AEP 6
AEP 6 studied the Economic and Social Impact of Nonprofit Arts and Culture Organizations and their Audience in 2022. Macon Arts Alliance partnered with Americans for the Arts to participate in the study, which was funded by The Knight Foundation.
Total expenditures of Nonprofit Arts and Culture Organizations in Macon-Bibb County and their audiences (FY2022) was $106,499,635.
1.3 million people attended arts and culture events in Macon-Bibb County in 2022
- 72% of attendees were local
- 28% were nonlocal
AEP 6 also measured social impact
- 5% said the venue/event they attended is a pillar in their community
- 4% said they would feel a sense of loss if the venue/event went away
- 9% said the venue/event inspires a sense of pride in their neighborhood or community
- 4% said their attendance is in part to ensure the venue/event continues
Macon-Bibb County also measured the economic impact of Downtown Macon compared to Macon-Bibb County as a whole.
- Of the 1.3 million attendees, 1.2 million (92%) attended events Downtown
- Of the $62 million in audience expenditures, 57 million (92%) was spent Downtown
- Of the $106.5 million in total expenditures, $71.8 million (67.4%) was spent Downtown
- Of the 2,009 jobs in this sector, 1,256 (62.5%) are located Downtown
Contact Your Elected Officials
You can support the arts by contacting your elected officials and letting them know that arts and culture have a positive economic impact on our community, state, and nation, and play a pivotal role in uniting people by promoting dialogue, understanding, and collaboration.