05 LC 18
4143
House
Bill 435
By:
Representatives Morris of the
155th,
Lane of the
158th,
Wix of the
33rd,
Barnard of the
166th,
and Burns of the
157th
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 with
respect to sales and use tax for the fees or charges for professional hunting
guide services for which a separate charge is made to the customer; 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
(79), by striking the period at the end of paragraph (80) and inserting in its
place "; or", and by adding a new paragraph immediately following paragraph (80)
to be designated paragraph (81), to read as follows:
"(81)
Fees or charges for professional hunting guide services for which a separate
charge is made to the
customer."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.