06 LC
25 4267
House
Bill 1135
By:
Representatives McCall of the
30th,
Royal of the
171st,
Crawford of the
127th,
Roberts of the
154th,
Rynders of the
152nd,
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 state sales and use taxes, so as to provide an exemption for
certain sale or use of electricity or fuel used to power machinery or equipment
used on farms or forests; 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 state sales and use taxes, is amended by adding a new paragraph to read as
follows:
"(77.1)
The sale or use of any fuel, when such sale or use is for purposes of powering
machinery or equipment used on any farm or forest in the production or
maintenance of crops or agricultural or farm products as defined in Code Section
1-3-3;"
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.