Bill Text: GA HB299 | 2009-2010 | Regular Session | Comm Sub
Bill Title: Sales and use tax; change certain definitions
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2010-03-22 - House Committee Favorably Reported [HB299 Detail]
Download: Georgia-2009-HB299-Comm_Sub.html
10 LC 18
9160S
The
House Committee on Ways and Means offers the following substitute to HB
299:
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to
sales and use tax exemptions, so as to revise and change comprehensively the
exemption for sales to hospital authorities; to revise and change
comprehensively the exemption for sales to nonprofit licensed nursing homes,
in-patient hospices, or certain nonprofit general or mental hospitals; to
provide for an effective date; 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 sales and
use tax exemptions, is amended by revising paragraph (6) as
follows:
"(6)(A)
Sales to any hospital authority created by Article 4 of Chapter 7 of Title
31.
(B)
For the purposes of this paragraph, the term 'local sales and use tax' shall
mean any local sales tax, local 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 local 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 any article
of this chapter.
(C)
The exemption provided for in this paragraph shall apply only to any local sales
and use tax levied or imposed at any time and shall not apply to state sales and
use tax;"
SECTION
2.
Said
Code section is further amended by revising paragraph (7) as
follows:
"(7)(A)
Sales of tangible personal property and services to a nonprofit licensed nursing
home,
or
nonprofit licensed in-patient
hospice, or
a nonprofit general or mental hospital used exclusively by such nursing home,
in-patient hospice, or hospital in performing a general nursing home, in-patient
hospice, hospital, or mental hospital treatment
function in this state when such nursing
home,
or
in-patient
hospice, or
hospital is a tax exempt organization
under the Internal Revenue Code and obtains an exemption determination letter
from the
commissioner.
(B)(i)
Sales of tangible personal property and services to a nonprofit general or
mental hospital used exclusively by a nursing home, in-patient hospice, or
hospital in performing a general nursing home, in-patient hospice, hospital, or
mental hospital treatment function in this state when such hospital is a tax
exempt organization under the Internal Revenue Code and obtains an exemption
determination letter from the commissioner.
(ii)
For the purposes of this subparagraph, the term 'local sales and use tax' shall
mean any local sales tax, local 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 local 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 any article
of this chapter.
(iii)
The exemption provided for in division (i) of this subparagraph shall apply only
to any local sales and use tax levied or imposed at any time and shall not apply
to state sales and use
tax;"
SECTION
3.
This
Act shall become effective on July 1, 2010.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.
