05 LC 18
3728
House
Bill 658
By:
Representatives Powell of the
29th,
Dickson of the
6th,
McCall of the
30th,
and Sims of the
169th
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 tax, so as to change the exemption regarding
electricity sales for irrigation of farm crops to include irrigation of certain
nursery stock; 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 tax, is amended by striking paragraph (64) and
inserting in its place a new
paragraph (64) to read as follows:
paragraph (64) to read as follows:
"(64)
The sale of electricity for the operation of an irrigation system which is used
on:
(A)
On a farm exclusively for the irrigation
of farm crops;
or
(B)
On a nursery in which plants, seedlings, nursery stock, or floral products are
raised primarily for the purposes of making sales of such plants, seedlings,
nursery stock, or floral products for
resale."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.