HB 798 - Sales tax; exempt certain motor carriers of property

Georgia House of Representatives - 1995/1996 Sessions

HB 798 - Sales tax; exempt certain motor carriers of property

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House Comm: W&M / Senate Comm: / House Vote: Yeas Nays Senate Vote: Yeas Nays ---------------------------------------- House Action Senate ---------------------------------------- 2/20/95 Read 1st Time 2/21/95 Read 2nd Time ---------------------------------------- Code Sections amended:
HB 798 LC 16 3964 A BILL TO BE ENTITLED AN ACT 1- 1 To amend Code Section 48-8-3 of the Official Code of Georgia 1- 2 Annotated, relating to exemptions from the state sales tax, 1- 3 so as to provide that the exemption for sales of certain 1- 4 vehicles to be used by common carriers in interstate 1- 5 commerce shall be extended to motor carriers of property; to 1- 6 clarify applicability; to repeal conflicting laws; and for 1- 7 other purposes. 1- 8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. 1- 9 Code Section 48-8-3 of the Official Code of Georgia 1-10 Annotated, relating to exemptions from the state sales tax, 1-11 is amended by striking paragraph (33) in its entirety and 1-12 inserting in lieu thereof the following: 1-13 "(33)(A) The sale of aircraft, watercraft, railroad 1-14 locomotives and rolling stock, motor vehicles, and 1-15 major components of each, which will be used 1-16 principally to cross the borders of this state in the 1-17 service of transporting passengers or cargo by common 1-18 carriers and by carriers who hold common carrier and 1-19 contract carrier authority in interstate or foreign 1-20 commerce under authority granted by the United States 1-21 government motor carriers of property who are 1-22 registered under the International Registration Plan. 1-23 Replacement parts installed by carriers in such 1-24 aircraft, watercraft, railroad locomotives and rolling 1-25 stock, and motor vehicles which become an integral 1-26 part of the craft, equipment, or vehicle shall also be 1-27 exempt from all taxes under this article;. 1-28 (B) In lieu of any tax under this article which would 1-29 apply to the purchase, sale, use, storage, or 1-30 consumption of the tangible personal property 1-31 described in this paragraph but for this exemption, 1-32 the tax under this article shall apply with respect to 1-33 all fuel purchased and delivered within this state by -1- (Index) LC 16 3964 2- 1 or to any common carrier and with respect to all fuel 2- 2 purchased outside this state and stored in this state 2- 3 irrespective, in either case, of the place of its 2- 4 subsequent use;" SECTION 2. 2- 5 All laws and parts of laws in conflict with this Act are 2- 6 repealed. -2- (Index)

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