05 LC 18
4381
House
Bill 841
By:
Representatives Stephens of the
164th,
Day of the
163rd,
Graves of the
137th,
Stephens of the
164th,
and Hugley of the
133rd
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 from
state sales and use tax only with respect to certain sales to qualified job
training organizations for a limited period of time; to provide for a
definition; to provide for conditions and limitations; 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 "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)
Sales of tangible personal property and services to a qualified job training
organization when such organization obtains an exemption determination letter
from the commissioner.
(B)
For purposes of this paragraph, 'qualified job training organization' means an
organization which:
(i)
Is located in this state;
(ii)
Is exempt from income taxation under Section 501 (c)(3) of the Internal Revenue
Code;
(iii)
Specializes in the retail sale of donated items;
(iv)
Provides job training and employment services to individuals with workplace
disadvantages and disabilities; and
(v)
Uses a majority of its revenues for job training and placement programs and
providing other critical community services.
(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.
(E)
This paragraph shall stand repealed in its entirety on July 1,
2008."
SECTION
2.
This
Act shall become effective July 1, 2005.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.