07 LC
14 9662S/AP
House
Bill 169 (AS PASSED HOUSE AND SENATE)
By:
Representatives Martin of the
47th,
Chambers of the
81st,
Royal of the
171st,
Scott of the
2nd,
and Williams of the
4th
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 sales and use tax, so as to provide for exemptions for a certain
period of time with respect to certain donations of prepared food and beverages;
to provide for procedures, conditions, and limitations; 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.
Code
Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions
from sales and use tax, is amended by adding two new paragraphs to read as
follows:
"(57.2)(A)
For the period commencing July 1, 2007, and ending on June 30, 2009, the use of
prepared food and beverages which are donated to a qualified nonprofit agency
and which are used for hunger relief purposes.
(B)
As used in this paragraph, the term 'qualified nonprofit agency' means any
entity which is exempt from taxation under Section 501(c)(3) of the Internal
Revenue Code and which provides hunger relief.
(C)
Any person making a donation of prepared food and beverages for the purpose
specified in this paragraph shall remit the tax imposed thereon unless the
person making use of such prepared food and beverages furnishes the person
making the donation with an exemption determination letter issued by the
commissioner certifying that the person making use of such food and beverages is
entitled to use the prepared food and beverages without paying the
tax.
(D)
The commissioner is authorized to promulgate rules and regulations deemed
necessary in order to administer and effectuate this paragraph;
(57.3)
(A) For the period commencing July 1, 2007, and ending on June 30, 2009, the
use of prepared food and beverages which are donated following a natural
disaster and which are used for disaster relief purposes.
(B)
The commissioner is authorized to promulgate rules and regulations deemed
necessary in order to administer and effectuate this
paragraph;"
SECTION
2.
This
Act shall become effective on July 1, 2007.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.