06 LC 18
4964
House
Bill 1147
By:
Representatives Meadows of the
5th,
Freeman of the
140th,
Smith of the
131st,
Sheldon of the
105th,
Benton of the
31st,
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 tax, so as to provide for an exemption regarding
the sale or use of funeral merchandise; to provide for definitions; 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 tax, is amended by striking paragraph (63) and inserting in
its place a new paragraph (63) to read as follows:
"(63)(A)
The sale or use of funeral
merchandise.,
outer burial containers, and cemetery markers as defined in Code Section
43-18-1, which are purchased with funds received from the Georgia Crime Victims
Emergency Fund under Chapter 15 of Title 17;
(B)
As used in this paragraph, the term:
(i)
'Alternative container' means an unfinished wood box or other nonmetal
receptacle or enclosure, without ornamentation or a fixed interior lining, which
is designed for the encasement of human remains and which is made of fiberboard,
pressed-wood, composition materials with our without an outside covering or like
materials.
(ii)
'Funeral merchandise' means the goods which are sold or offered for sale
directly to the public for use in connection with funeral services, including
but not limited to alternative containers, outer burial containers, and cemetery
markers.
(iii)
'Outer burial container' means any container which is designed for placement in
the grave around the casket including, but not limited to, containers commonly
known as burial vaults, grave boxes, and grave
liners."
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laws and parts of laws in conflict with this Act are repealed.