06 LC 18
5088
House
Bill 1176
By:
Representatives Scott of the
2nd,
Williams of the
4th,
Mills of the
25th,
Royal of the
171st,
Talton of the
145th,
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 repair and replacement parts for machinery and equipment used on a
farm in the production of poultry and eggs; 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 "; or" at the end of
paragraph (81) and inserting in its place a semicolon, 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)
The sale or use of repair and replacement parts for machinery and equipment used
on a farm in the production of poultry and
eggs.∀
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.