06 LC 18
4797
House
Bill 1002
By:
Representatives Day of the
163rd,
Harbin of the
118th,
Cox of the
102nd,
Stephens of the
164th,
Chambers of the
81st,
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 tax, so as to provide for an exemption with
respect to the sale or certain emergency preparedness products for a limited
period of time; to provide for conditions and exclusions; to provide for powers,
duties, and authority of the state revenue commissioner; 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 state sales and use tax, is amended by adding a new paragraph immediately
following paragraph (75) to be designated paragraph (75.1), to read as
follows:
∀(75.1)(A)
The sale of any emergency preparedness item. The exemption provided by this
paragraph shall apply only to sales occurring during a period commencing at
12:01 A.M. on June 1, 2006, and concluding at 12:00 Midnight on June 12,
2006.
(B)
As used in this paragraph, the term 'emergency preparedness item'
means:
(i)
Any portable self-powered light source selling for $20.00 or less;
(ii)
Any portable self-powered radio, two-way radio, or weatherband radio selling for
$50.00 or less;
(iii)
Any tarpaulin or other flexible waterproof sheeting selling for $50.00 or
less;
(iv)
Any self-contained first-aid kit selling for $30.00 or less;
(v)
Any ground anchor system or tie-down kit selling for $50.00 or
less;
(vi)
Any gas or diesel fuel tank selling for $25.00 or less;
(vii)
Any package of AA-cell, C-cell, D-cell, 6 volt, or 9 volt batteries, excluding
automobile and boat batteries, selling for $30.00 or less;
(viii)
Any nonelectric food storage cooler selling for $30.00 or less; and
(ix)
Any portable generator used to provide light or communications or preserve food
in the event of a power outage selling for $750.00 or less.
(C)
The commissioner shall promulgate any rules and regulations necessary to
implement and administer this paragraph including but not be limited to a list
of those articles and items qualifying for the exemption pursuant to this
paragraph;∀
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.