06 LC 18
5123
House
Bill 1219
By:
Representatives Smith of the
70th,
Freeman of the
140th,
Maddox of the
172nd,
Morris of the
155th,
and Reese of the
98th
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 of certain school supplies, clothing, footwear, computers,
and computer related accessories for a limited period of time; to provide for an
exemption from state sales and use tax only with respect to certain sales of
certain energy efficient products for a limited period of time; 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 striking subparagraph (A) of
paragraph (75) and inserting in its place a new subparagraph (A), to read as
follows:
∀(75)(A)
The sale of any covered item. The exemption provided by this paragraph shall
apply only to sales occurring during a period commencing at 12:01 A.M. on
July 28,
2005
July 13,
2006, and concluding at 12:00 Midnight on
July 31,
2005
July 16,
2006.∀
SECTION
2.
Said
Code section is further amended by striking subparagraph (A) of paragraph (82)
and inserting in its place a new subparagraph (A) to read as
follows:
∀(A)
Purchase of energy efficient products with a sales price of $1,500.00 or less
per product purchased for noncommercial home or personal use. The exemption
provided by this paragraph shall apply only to sales occurring during a period
commencing at 12:01 A.M. on
October 6,
2005
July 13,
2006, and concluding at 12:00 Midnight on
October 9,
2005
July 16,
2006.∀
SECTION
3.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.