05 LC 18
3816/AP
House
Bill 5 (AS PASSED HOUSE AND SENATE)
By:
Representatives Borders of the
175th,
Williams of the
4th,
Fludd of the
66th,
Brown of the
69th,
Black of the
174th,
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 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 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 29,
2004
July 28,
2005, and concluding at 12:00 Midnight on
August 1,
2004
July 31,
2005.
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.