08 LC 18
7443S/AP
House
Bill 1078 (AS PASSED HOUSE AND SENATE)
By:
Representative O`Neal of the
146th
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 certain provisions
regarding exemptions with respect to sales of certain durable medical equipment
or prosthetic devices; 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 revising paragraphs (54) and (54.1)
as follows:
"(54)
The sale or use of any durable medical equipment
as defined
under Titles XVIII and XIX of the federal Social Security Act which is paid for
directly by funds of the State of Georgia or the United States under the
medicare or Medicaid programs where state or federal law or regulation
authorizing such payment prohibits the payment of sales and use tax in
connection therewith. The commissioner shall specify by rule or regulation the
durable medical equipment eligible for this
exemption;
or prosthetic
device prescribed by a physician;
(54.1)
The sale or use of any physician prescribed prosthetic device as defined under
Titles XVIII and XIX of the federal Social Security
Act;"
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.