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HB 1107 - Sales tax exemption; used motor vehicles

Grindley, Jr., George H (35th)

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First Reader Summary

A BILL to amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, so as to add an exemption for used motor vehicles; and for other purposes.

HB 1107                                            LC 11 9915 
 
 
 
 
 
 
                        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 sales and use taxes, 
  1- 3  so as to add an exemption for used motor vehicles; to repeal 
  1- 4  conflicting laws; and for other purposes. 
 
  1- 5       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 6                           SECTION 1. 
 
  1- 7  Code Section 48-8-3 of the Official Code of Georgia 
  1- 8  Annotated, relating to exemptions from sales and use taxes, 
  1- 9  is amended by striking "or" at the end of paragraph (62), by 
  1-10  striking the period and adding "; or" at the end of 
  1-11  paragraph (63), and by adding immediately thereafter the 
  1-12  following: 
 
  1-13      "(64) The sale or use of any used motor vehicle, as 
  1-14      defined in Code Section 40-1-1." 
 
  1-15                           SECTION 2. 
 
  1-16  All laws and parts of laws in conflict with this Act are 
  1-17  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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