HB 1442 - Sales tax; exempt certain funeral merchandise

First Reader Summary

A BILL 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 the sale or use of certain funeral merchandise; and for other purposes.

Smith, Lynn R (103rd) Grindley, Jr., George H (35th) Wiles, John J (34th)
West, Jack (101st) Sims, Chuck (167th) Buck, III, Thomas B (135th)
Status Summary HC: W&M SC: LA: 01/30/98 H - Read 2nd Time
Page Numbers - 1
House Action Senate
1/29/98 Read 1st Time
1/30/98 Read 2nd Time

HB 1442                                            LC 18 8649 
 
 
 
 
 
 
                        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 state sales and use 
  1- 3  tax, so as to provide for an exemption with respect to the 
  1- 4  sale or use of certain funeral merchandise; to provide for 
  1- 5  conditions and limitations; to provide an effective date; to 
  1- 6  repeal conflicting laws; and for other purposes. 
 
  1- 7       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 8                           SECTION 1. 
 
  1- 9  Code Section 48-8-3 of the Official Code of Georgia 
  1-10  Annotated, relating to exemptions from state sales and use 
  1-11  tax, is amended by striking "or" at the end of paragraph 
  1-12  (59), by striking the period at the end of paragraph (60) 
  1-13  and inserting in its place "; or", and by adding a new 
  1-14  paragraph immediately following paragraph (60), to be 
  1-15  designated paragraph (61), to read as follows: 
 
  1-16      "(61) The sale or use of: 
 
  1-17        (A) Funeral merchandise, outer burial containers, and 
  1-18        cemetery markers as defined in Code Section 43-18-1, 
  1-19        which are purchased with funds received from the 
  1-20        Georgia Crime Victims Emergency Fund under Chapter 15 
  1-21        of Title 17; or 
 
  1-22        (B) Caskets and outer burial containers, as defined in 
  1-23        Code Section 43-18-1, which are purchased on behalf of 
  1-24        a deceased minor." 
 
  1-25                           SECTION 2. 
 
  1-26  This Act shall become effective on July 1, 1998. 
 
  1-27                           SECTION 3. 
 
  1-28  All laws and parts of laws in conflict with this Act are 
  1-29  repealed. 
 
 
 
 
 
                                 -1- 

Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 04/20/98

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