Bill Text: GA HB507 | 2009-2010 | Regular Session | Introduced

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Bill Title: Sales and use tax exemption; certain health information technologies; change certain provisions

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2009-02-24 - House Second Readers [HB507 Detail]

Download: Georgia-2009-HB507-Introduced.html

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09 LC 28 4609

House Bill 507

By: Representative Stephens of the 164th

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 sales and use tax, so as to change certain provisions regarding exemptions with respect to the purchase of certain health information technologies; to provide a definition; to provide for related matters; 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 sales and use tax, is amended by striking "or" at the end of paragraph (85), deleting the period at the end of paragraph (86) and inserting "; or" in its place, and adding a new paragraph to read follows:

"(87)(A) The sale of health information technology;

(B) As used in this paragraph, the term 'health information technology' means hardware, software, integrated technologies and related licenses, intellectual property, upgrades, and packaged solutions sold as services for use by health care entities for the electronic creation, maintenance, access, and exchange of health information.

(C) Any person making a sale of health information technolgy shall collect the tax imposed on the sale by this article unless the purchaser furnishes a certificate issued by the commissioner certifying that the purchaser is entitled to purchase the health information technology without paying the tax; and

(D) The commissioner shall promulgate rules and regulations to implement and administer this paragraph."

SECTION 2.

This Act shall become effective on January 1, 2010.

SECTION 3.

All laws and parts of laws in conflict with this Act are repealed.