05 LC 18
4472S
The
Senate Finance Committee offered the following substitute to HB
559:
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated, relating to state sales and use tax, so as 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 for a
definition; to provide for conditions and limitations; to change certain
provisions regarding the collecting and remitting of sales and use tax; to
provide for powers, duties, and authority of the state revenue commissioner; to
provide an effective date; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating
to state sales and use tax, is amended in Code Section 48_8_3, relating to
exemptions from state sales and use tax, by striking "or" at the end of
paragraph (79), by striking the period at the end of paragraph (80) and
inserting in its place "; or", and by adding a new paragraph immediately
following paragraph (80) to be designated paragraph (81) to read as
follows:
"(81)(A)
Purchase of energy efficient products with a sales price of $2,500.00 or less
per product. 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, and
concluding at 12:00 Midnight on October 9, 2005.
(B)
For the purposes of this exemption, an energy efficient product is any
dishwasher, clothes washer, air conditioner, ceiling fan, incandescent or
flourescent light bulb, dehumidifier, programmable thermostat, or refrigerator,
the energy efficiency of which has been designated by the United States
Environmental Protection Agency and the United States Department of Energy as
meeting or exceeding each such agency´s energy saving efficiency
requirements or which have been designated as meeting or exceeding such
requirements under each such agency´s Energy Star program.
(C)(i)
For the purposes of this paragraph, the term 'local sales and use tax' shall
mean any sales tax, use tax, or local sales and use tax which is levied and
imposed in an area consisting of less than the entire state, however authorized,
including, but not limited to, such taxes authorized by or pursuant to
constitutional amendment; by or pursuant to Section 25 of an Act approved March
10, 1965 (Ga. L. 1965, p. 2243), as amended, the 'Metropolitan Atlanta Rapid
Transit Authority Act of 1965'; by or pursuant to Article 2 of this chapter; by
or pursuant to Article 2A of this chapter; by or pursuant to Part 1 of Article 3
of this chapter; by or pursuant to Part 2 of Article 3 of this chapter; by or
pursuant to Article 4 of this chapter.
(ii)
The exemption provided for in subparagraph (A) of this paragraph shall not apply
to any local sales and use tax levied or imposed at any time.
(D)
The commissioner shall promulgate any rules and regulations necessary to
implement and administer this
paragraph."
SECTION
2.
Said
article is further amended by striking subparagraph (C) of paragraph (6) of Code
Section 48_8_2, relating to definitions regarding sales and use taxes, and
inserting in its place a new subparagraph (C) to read as follows:
"(C)(i)
The sale or charges for any room, lodging, or accommodation furnished to
transients by any hotel, inn, tourist camp, tourist cabin, or any other place in
which rooms, lodgings, or accommodations are regularly furnished to transients
for a consideration.
This tax shall
also apply to rooms, lodging, or accommodations furnished to transients when
sold by any person other than the person furnishing the rooms, lodging, or
accommodations.
(ii)
This tax shall not apply to rooms, lodgings, or accommodations supplied for a
period of 90 continuous days or
more;"
SECTION
3.
Said
article is further amended in Code Section 48_8_30, relating to imposition of
such tax, by adding a new subsection immediately following subsection (f), to be
designated subsection (f.1), to read as follows:
"(f.1)
Every person selling a service, the purchase of which is a retail sale, shall be
a dealer and shall be liable for a tax on the sale at the rate of 4 percent of
the gross charge or charges made for such service or for the amount of taxes
collected by him or her from the person to whom the service is sold, whichever
is greater. In the event that the person furnishing the service is not the same
person as the person selling the service, the seller and furnisher of such
service shall remit tax in accordance with regulations to be promulgated by the
commissioner."
SECTION
4.
This
Act shall become effective July 1, 2005.
SECTION
5.
All
laws and parts of laws in conflict with this Act are repealed.