06 LC 18
5358S/AP
House
Bill 1272 (AS PASSED HOUSE AND SENATE)
By:
Representatives Graves of the
12th,
Brown of the
69th,
Ralston of the
7th,
Channell of the
116th,
Burmeister of the
119th,
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 tax, so as to provide for an exemption regarding
sales to nonprofit volunteer health clinics 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 sales and use tax, is amended by striking paragraph (7) and inserting in
its place a new paragraph (7) to read as follows:
"(7)
From July 1,
2006, through June 30, 2008, sales
Sales
of tangible personal property and services to a nonprofit licensed nursing home,
a
nonprofit licensed in-patient hospice,
or
a nonprofit general or mental
hospital,
or a nonprofit
volunteer health clinic used exclusively
by such nursing home, in-patient hospice,
or
hospital, or
volunteer health clinic in performing a
general nursing home, in-patient hospice, hospital,
or
mental
hospital, or
volunteer health clinic treatment function
in this state when such nursing home, in-patient hospice,
or
hospital, or
volunteer health clinic is a tax exempt
organization under the Internal Revenue Code
consistent
with the charitable mission and obtains an
exemption determination letter from the
commissioner;"
SECTION
2.
This
Act shall become effective on July 1, 2006.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.