06 LC 18
4981
House
Bill 1175
By:
Representatives Scott of the
2nd,
Royal of the
171st,
Franklin of the
43rd,
Neal of the
1st,
Loudermilk of the
14th,
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 broaden an exemption with
respect to sales to churches; 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 (15.1) and
inserting in its place a new paragraph (15.1) to read as follows:
∀(15.1)
Sales of
pipe organs
or steeple bells
tangible
personal property to any church which is
qualified as an exempt religious organization under Section 501(c)(3) of the
Internal Revenue Code of 1986, as
amended;∀.
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.