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HB 82 - Sales tax; exempt electricity for crop irrigation

Birdsong, Kenneth W (123rd)	Reaves, Henry L (178th)	Royal, A. Richard (164th)
Skipper, Jimmy (137th)	Walker, Larry (141st)

Status Summary	HC:	W&M	SC:	F&PU	FR:	01/13/99	LA:	/ /	Recedes

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 of electricity for the operation of an irrigation system which is used on a farm exclusively for the irrigation of farm crops; and for other purposes.

HB 82                                                HB 82/AP 
 
      H. B. No. 82 (AS PASSED HOUSE AND SENATE) 
      By:  Representatives Birdsong of the 123rd, Reaves of the 
      178th, Royal of the 164th, Skipper of the 137th and Walker 
      of the 141st 
 
                        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 of electricity for the operation of an irrigation 
  1- 5  system which is used on a farm exclusively for the 
  1- 6  irrigation of farm crops; to provide an effective date; to 
  1- 7  repeal conflicting laws; and for other purposes. 
 
  1- 8       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 9                           SECTION 1. 
 
  1-10  Code Section 48-8-3 of the Official Code of Georgia 
  1-11  Annotated, relating to exemptions from state sales and use 
  1-12  tax, is amended by striking the word "or" at the end of 
  1-13  paragraph (62), striking the period at the end of paragraph 
  1-14  (63) and inserting a semicolon and the word "or", and by 
  1-15  adding a new paragraph (64) to read as follows: 
 
  1-16      "(64) The sale of electricity for the operation of an 
  1-17      irrigation system which is used on a farm exclusively 
  1-18      for the irrigation of farm crops." 
 
  1-19                           SECTION 2. 
 
  1-20  This Act shall become effective on January 1, 2000. 
 
  1-21                           SECTION 3. 
 
  1-22  All laws and parts of laws in conflict with this Act are 
  1-23  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
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