Bill Text: GA HB1102 | 2009-2010 | Regular Session | Introduced

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Bill Title: Sales and use tax exemptions; sale of property to nonprofit health centers; provide

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-02-08 - House Second Readers [HB1102 Detail]

Download: Georgia-2009-HB1102-Introduced.html

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10 LC 25 5660

House Bill 1102

By: Representative Smith of the 113th

A BILL TO BE ENTITLED
AN ACT

To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from state sales and use tax, so as to provide for an exemption from state sales and use tax only for a limited period of time regarding the sale or use of tangible personal property to certain nonprofit health centers; to provide for an exemption for a limited period of time regarding sales to certain nonprofit volunteer health clinics; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from state sales and use tax, is amended by revising paragraph (7.05) as follows:

"(7.05)(A) For the period commencing on July 1, 2008, and ending on June 30, 2010 2012, sales of tangible personal property to a nonprofit health center in this state which has been established under the authority of and is receiving funds pursuant to the United States Public Health Service Act, 42 U.S.C. Section 254b if such health clinic obtains an exemption determination letter from the commissioner.

(B)(i) For the purposes of this paragraph, the term 'local sales and use tax' shall mean any sales tax, use tax, or local sales and use tax which is levied and imposed in an area consisting of less than the entire state, however authorized, including, but not limited to, such taxes authorized by or pursuant to constitutional amendment; by or pursuant to Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, the 'Metropolitan Atlanta Rapid Transit Authority Act of 1965'; or by or pursuant to Article 2, 2A, 3, or 4 of this chapter.

(ii) The exemption provided for in subparagraph (A) of this paragraph shall not apply to any local sales and use tax levied or imposed at any time."

SECTION 2.

Said Code section is further amended by revising paragraph (7.3) as follows:

"(7.3) For the period commencing July 1, 2008, and ending June 30, 2010 2012, sales of tangible personal property and services to a nonprofit volunteer health clinic which primarily treats indigent persons with incomes below 200 percent of the federal poverty level and which property and services are used exclusively by such volunteer health clinic in performing a general treatment function in this state when such volunteer health clinic is a tax exempt organization under the Internal Revenue Code and obtains an exemption determination letter from the commissioner;"

SECTION 3.

All laws and parts of laws in conflict with this Act are repealed.