Bill Text: GA HB479 | 2009-2010 | Regular Session | Introduced
Bill Title: Sales and use tax exemption; certain regional information technology authorities; provide
Spectrum: Partisan Bill (Republican 4-0)
Status: (Introduced - Dead) 2009-02-19 - House Second Readers [HB479 Detail]
Download: Georgia-2009-HB479-Introduced.html
09 LC 18
7997
House
Bill 479
By:
Representatives Powell of the
171st,
Maddox of the
172nd,
Greene of the
149th,
and Keown of the
173rd
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
exemptions from state sales and use tax, so as to provide for an exemption with
respect to certain sales to certain regional information technology authorities;
to provide for a definition; to provide for conditions and limitations; to
provide 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 exemptions
from state sales and use tax, is amended by adding a new paragraph to read as
follows:
"(6.4)(A)(i)
Sales of tangible personal property purchased by a regional information
technology authority for use exclusively by such authority.
(ii)
For the purposes of this paragraph, the term 'regional information technology
authority' means any regional information technology authority created by local
or special Act of the General Assembly.
(B)
Any person making a sale to a regional information technology authority for the
purpose specified in subparagraph (A) of this paragraph shall collect the tax
imposed on the sale by this article unless the purchaser furnishes such person
with a certificate issued by the commissioner certifying that the purchaser is
entitled to purchase such tangible personal property under this paragraph
without paying the tax;"
SECTION
2.
This
Act shall become effective on July 1, 2009.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.
