06 LC 18
5302
House
Bill 1398
By:
Representatives James of the
135th,
Royal of the
171st,
Floyd of the
147th,
Borders of the
175th,
Ray of the
136th,
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 change an exemption with
respect to sales of certain fuels used in structures where poultry is raised; 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 (49) and
inserting in its place a new paragraph (49) to read as follows:
"(49)
Sales of liquefied petroleum gas or other fuel used in a structure in which
broilers, pullets, or other poultry are raised
or in which
dead broilers, pullets, or other poultry are disposed of by
burning;"
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.