07 LC 18
6086
House
Bill 164
By:
Representatives Scott of the
2nd,
Neal of the
1st,
Forster of the
3rd,
and Walker of the
107th
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 broaden an exemption with
respect to sales to churches; 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 paragraph (15.1) as
follows:
"(15.1)
Sales of
pipe organs
or steeple bells
tangible
personal property to any church which is
qualified as an exempt religious organization under Section 501(c)(3) of the
Internal Revenue Code of 1986, as amended;".
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.