06 LC
18 5188S/AP
House
Bill 1121 (AS PASSED HOUSE AND SENATE)
By:
Representatives Smith of the
131st,
Smith of the
129th,
Yates of the
73rd,
Warren of the
122nd,
Smith of the
168th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
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 provide for an exemption for a
limited period of time with respect to sales of certain tangible personal
property used in direct connection with the construction of a national infantry
museum and heritage park facility; to provide for a definition; to provide for
procedures, conditions, and limitations; to provide an effective date; to repeal
conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions
from sales and use taxes, is amended by striking "or" at the end of paragraph
(81), by striking the period at the end of paragraph (82) and inserting in its
place "; or", and by adding a new paragraph immediately following paragraph (82)
to be designated paragraph (83) to read as follows:
"(83)(A)
Notwithstanding any provision of Code Section 48-8-63 to the contrary, from July
1, 2006, until June 30, 2008, sales of tangible personal property used in direct
connection with the construction of a national infantry museum and heritage park
facility.
(B)
As used in this paragraph, the term 'national infantry museum and heritage park
facility' means a museum and park facility which is constructed after the
effective date of this paragraph; is dedicated to the history of the American
foot soldier; has more than 130,000 square feet of space; and has associated
facilities, including, but not limited to, parking, parade grounds, and memorial
areas.
(C)
Any person making a sale of tangible personal property for the purpose specified
in this paragraph shall collect the tax imposed on this sale unless the
purchaser furnishes such person with an exemption determination letter issued by
the commissioner certifying that the purchaser is entitled to purchase the
tangible personal property without paying the
tax."
SECTION
2.
This
Act shall become effective on July 1, 2006.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.