06 LC
14 9343
House
Bill 1121
By:
Representatives Smith of the
131st,
Smith of the
129th,
Yates of the
73rd,
Warren of the
122nd,
Smith of the
168th,
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 taxes, so as to provide for an exemption with
respect to sales of certain tangible personal property used in direct connection
with the construction or improvement of the National Infantry Museum and
Heritage Park at Fort Benning; to provide for procedures, conditions, and
limitations; 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 taxes, is amended by striking "or" at the end of paragraph
(81), by striking the period at the end of paragraph (82) and inserting in its
place "; or", and by adding a new paragraph immediately following paragraph (82)
to be designated paragraph (83) to read as follows:
∀(83)(A)
Notwithstanding any provision of Code Section 48-8-63 to the contrary, on and
after the effective date of this paragraph, sales of tangible personal property
used in direct connection with the construction or improvement of the National
Infantry Museum and Heritage Park at Fort Benning.
(B)
Any person making a sale of tangible personal property for the purpose specified
in this paragraph shall collect the tax imposed on this sale unless the
purchaser furnishes such person with an exemption determination letter issued by
the commissioner certifying that the purchaser is entitled to purchase the
tangible personal property without paying the
tax.∀
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laws and parts of laws in conflict with this Act are repealed.