07 LC 21
9082
House
Bill 59
By:
Representative Powell of the
29th
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 taxes, so as to exempt from such taxes sales to
water and sewer authorities created by local law; 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 taxes, is amended by adding a new paragraph to read as
follows:
"(6.4)
Sales to any local government authority created by local law which has as its
principal purpose the construction and operation of a water and sewer
system;"
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.