Inter-band photo-excitation of electron states with the twisted photons in GaAs, a direct band-gap bulk semiconductor, is considered theoretically. Assuming linearity of the quantum transition amplitudes and applying Wigner-Eckart theorem, we derive a plane-wave expansion of twisted-photon amplitudes. We also obtain relative probabilities for magnetic sub-level population of the photoelectrons in conduction band. The approach for calculating the position dependent electron polarization, resulting from photo-absorption of twisted light, is described for vertical transitions in the Γpoint. Theoretical predictions for GaAs show modification of the magnitude and the sign of photoelectron polarization in the region near photon's phase singularity.arXiv:1809.05169v2 [cond-mat.mes-hall]