Bill Text: GA HB704 | 2011-2012 | Regular Session | Introduced

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Bill Title: Sales and use tax; change certain definitions

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-01-12 - House Second Readers [HB704 Detail]

Download: Georgia-2011-HB704-Introduced.html

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12 LC 34 3188

House Bill 704

By: Representative Knight of the 126th

A BILL TO BE ENTITLED
AN ACT

To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to change certain definitions regarding such taxes; to provide an effective date; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, is amended in Code Section 48-8-2, relating to definitions regarding such taxes, by revising paragraph (4) as follows:

"(4) 'Business' means any activity engaged in by any person or caused to be engaged in by any person with the object of direct or indirect gain, benefit, or advantage."

SECTION 2.

This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval.

SECTION 3.

All laws and parts of laws in conflict with this Act are repealed.