07 LC
14 9570
House
Bill 350
By:
Representative Sims of the
169th
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 taxation, so as to provide for a limited period of
time that the exemption for sales for off-premises human consumption or use of
eligible foods and beverages shall cease to apply; to provide an exception
whereby such exemption shall continue to apply during such period of time for
persons who have attained a certain age or are the recipient of certain social
services benefits; to provide for a short title and legislative intent; to
provide for related matters; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
This
Act shall be known and may be cited as the "PeachCare Restoration Act." It is
the intent of this Act to provide a source of funds to be appropriated through
the normal budgetary process for the purpose of addressing an existing crisis in
the funding of the PeachCare for Kids Program.
SECTION
2.
Code
Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions
from sales and use taxation, is amended by revising paragraph (57) as
follows:
"(57)(A)
The sale for off-premises human consumption or use of eligible foods and
beverages, to the extent provided in subparagraph (B) of this paragraph.
(B)
A transaction described in
this
subparagraph
(A) of this
paragraph shall be exempt from sales and
use tax only if occurring
on:
(i)
On or after October 1, 1996,
and prior to
July 1, 2007;
(ii)
On or after July 1, 2009; or
(iii)
On or after July 1, 2007, and prior to July 1, 2009, but during this period of
time a transaction shall be exempt only if it is a sale to or use by a person
who displays proper identification verifying that such person is: (I) age 65 or
older; (II) a recipient of medicare disability benefits; or (III) a recipient of
Medicaid benefits.
(B)
A transaction described in subparagraph (A) of this paragraph shall be exempt
from sales and use tax
and
only to the extent set forth in divisions (i) through (iii) of this subparagraph
as follows:
(i)
For a transaction occurring during the period from October 1, 1996, through
September 30, 1997, to the extent of 50 percent of that amount on which, but for
this paragraph, sales and use tax would be levied or imposed;
(ii)
For a transaction occurring during the period from October 1, 1997, through
September 30, 1998, to the extent of 75 percent of that amount on which, but for
this paragraph, sales and use tax would be levied or imposed; and
(iii)
For a transaction occurring on or after October 1, 1998, to the extent of 100
percent of that amount on which, but for this paragraph, sales and use tax would
be levied or imposed.
(C)
For the purposes of this paragraph, 'eligible food and beverages' means any food
as defined in Section 3 of the federal Food Stamp Act of 1977 (P.L. 95-113), as
amended, 7 U.S.C.A. 2012(g), as such Act existed on January 1, 1996, except that
eligible food and beverages shall not include seeds or plants to grow food and
shall not include food or drink dispensed by or through vending machines or
related operations.
(D)(i)
The exemption provided for in this paragraph shall not apply to any local sales
and use tax levied or imposed at any time by or pursuant to Article 3 of this
chapter.
(ii)
Except as otherwise provided in division (i) of this subparagraph, the exemption
provided for in this paragraph shall not apply to any local sales and use tax
which is effective before October 1, 1996, notwithstanding any provisions to the
contrary in the law authorizing or imposing such tax.
(iii)
Except as otherwise provided in divisions (i) and (iv) of this subparagraph, the
exemption provided for in this paragraph shall apply with respect to any local
sales and use tax which becomes effective on or after October 1, 1996, but such
exemption shall apply only as to transactions occurring on
or after
October 1, 1998,
the dates
described in subparagraph (A) of this
paragraph notwithstanding any provision to
the contrary in the law authorizing or imposing such tax.
(iv)
The exemption provided for in this paragraph shall apply to any local sales and
use tax levied or imposed at any time by or pursuant to Article 2A of this
chapter.
(v)
For the purposes of this subparagraph, 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; or by or pursuant to Article 3 of
this chapter.
(E)
The commissioner shall adopt rules and regulations to carry out the provisions
of this paragraph;"
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.