07 LC 18
6295S
The
House Committee on Ways and Means offers the following substitute to HB
294:
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 an exemption for a
limited period of time regarding sales to certain nonprofit volunteer health
clinics; 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 a new paragraph to read as
follows:
"(7.3)
For the period commencing July 1, 2007, and ending June 30, 2009, sales of
tangible personal property and services to a nonprofit volunteer health clinic
which primarily treats indigent persons with incomes below 200 percent of the
federal poverty level and which property and services are used exclusively by
such volunteer health clinic in performing a general treatment function in this
state when such volunteer health clinic is a tax exempt organization under the
Internal Revenue Code and obtains an exemption determination letter from the
commissioner;"
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laws and parts of laws in conflict with this Act are repealed.