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HB 57 - Sales tax; exemption of certain motor fuels; amend provisions

Buck, III, Thomas B (135th)	Royal, A. Richard (164th)	Jamieson, Mary Jeanette (22nd)

Status Summary	HC:	W&M	SC:		FR:	01/13/99	LA:	01/14/99	H - Read 2nd Time

First Reader Summary

A BILL to amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding state sales and use tax, so as to change certain provisions regarding certain sales and use tax exemptions with respect to certain motor fuels; and for other purposes.

Code Sections - 48-8-3.1/ 48-8-3.1

HB 57                                              LC 18 9120 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Part 1 of Article 1 of Chapter 8 of Title 48 of the 
  1- 2  Official Code of Georgia Annotated, relating to general 
  1- 3  provisions regarding state sales and use tax, so as to 
  1- 4  change certain provisions regarding certain sales and use 
  1- 5  tax exemptions with respect to certain motor fuels; to 
  1- 6  provide an effective date; to repeal conflicting laws; and 
  1- 7  for other purposes. 
 
  1- 8       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 9                           SECTION 1. 
 
  1-10  Part 1 of Article 1 of Chapter 8 of Title 48 of the Official 
  1-11  Code of Georgia Annotated, relating to general provisions 
  1-12  regarding state sales and use tax, is amended by striking 
  1-13  Code Section 48-8-3.1, relating to exemptions from sales and 
  1-14  use tax with respect to certain motor fuels, which reads as 
  1-15  follows: 
 
  1-16    "48-8-3.1. 
 
  1-17    (a) Except as provided in subsection (b) of this Code 
  1-18    section, sales of motor fuels as defined in paragraph (9) 
  1-19    of Code Section 48-9-2 shall be exempt from the first 3 
  1-20    percent of the sales and use taxes levied or imposed by 
  1-21    this article and shall be subject to the remaining 1 
  1-22    percent of the sales and use taxes levied or imposed by 
  1-23    this article. 
 
  1-24    (b) Sales of motor fuel other than gasoline which motor 
  1-25    fuel other than gasoline is purchased for purposes other 
  1-26    than propelling motor vehicles on public highways as 
  1-27    defined in Article 1 of Chapter 9 of this title shall be 
  1-28    fully subject to the 4 percent sales and use taxes levied 
  1-29    or imposed by this article unless otherwise specifically 
  1-30    exempted by this article. 
 
  1-31    (c) It is specifically declared to be the intent of the 
  1-32    General Assembly that taxation imposed on sales of motor 
  1-33    fuel wholly or partially subject to taxation under this 
 
 
 
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  2- 1    Code section shall not constitute motor fuel taxes for 
  2- 2    purposes of any provision of the Constitution providing 
  2- 3    for the automatic or mandatory appropriation of any amount 
  2- 4    of funds equal to funds derived from motor fuel taxes.", 
 
  2- 5  and inserting in its place a new Code Section 48-8-3.1 to 
  2- 6  read as follows: 
 
  2- 7    "48-8-3.1. 
 
  2- 8    (a) Except as provided in subsection (b) of this Code 
  2- 9    section, sales of motor fuels as defined in paragraph (9) 
  2-10    of Code Section 48-9-2 shall be exempt from the first 3 
  2-11    percent of the sales and use taxes levied or imposed by 
  2-12    this article and shall be subject to the remaining 1 
  2-13    percent of the sales and use taxes levied or imposed by 
  2-14    this article. 
 
  2-15    (b) Sales of motor fuel other than gasoline which motor 
  2-16    fuel other than gasoline is purchased for purposes other 
  2-17    than propelling motor vehicles on public highways as 
  2-18    defined in Article 1 of Chapter 9 of this title shall be 
  2-19    fully subject to the 4 percent sales and use taxes levied 
  2-20    or imposed by this article unless otherwise specifically 
  2-21    exempted by this article. 
 
  2-22    (c) It is specifically declared to be the intent of the 
  2-23    General Assembly that taxation imposed on sales of motor 
  2-24    fuel wholly or partially subject to taxation under this 
  2-25    Code section shall not constitute motor fuel taxes for 
  2-26    purposes of any provision of the Constitution providing 
  2-27    for the automatic or mandatory appropriation of any amount 
  2-28    of funds equal to funds derived from motor fuel taxes." 
 
  2-29                           SECTION 2. 
 
  2-30  This Act shall become effective upon its approval by the 
  2-31  Governor or upon its becoming law without such approval. 
 
  2-32                           SECTION 3. 
 
  2-33  All laws and parts of laws in conflict with this Act are 
  2-34  repealed. 
 
 
 
 
 
 
 
 
 
 
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