06 LC
25 4336
House
Bill 1352
By:
Representative McCall of the
30th
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 taxes, so as to provide an exemption for
certain items used in mining or quarrying operations; 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 taxes, is amended by adding a new paragraph to read as
follows:
"(29.2)
The sale or use of machines, machinery components, equipment, repair parts, and
tooling for use in mining or quarrying
operations;"
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.