HB 386 makes several changes to the tax laws that will impact county governments.  Part 1 replaces property tax and sales tax on vehicles with a new title tax (See summary for details).  Part 3 prohibits local governments from holding a conservation easement unless the encumbered real property is located at least partly within the boundary of the holding local government.  Part 4 repeals the state and local sales tax exemption on film equipment and production.  Part 5 phases out the state and local sales tax on energy used in manufacturing and authorizes local governments to replaced their lost revenue with a local excise tax on energy used in manufacturing (See summary for more details).  Part 6 creates an affiliate nexus for companies that are not currently collecting state and local sales tax on remote sales to Georgia residents.  This nexus will require these companies to begin collecting the sales tax.  This part also renews the back to school sales tax holiday and the energy efficient sales tax holiday.