08 LC 18
6956
House
Bill 1106
By:
Representatives Sims of the
169th,
Jamieson of the
28th,
Parrish of the
156th,
and Stephens of the
164th
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 provide for an exemption with
respect to sales of certain durable medical equipment prescribed by a physician;
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 adding a new paragraph to read as
follows:
"(54.2)
The sale or use of any durable medical equipment
as defined
under Titles XVIII and XIX of the federal Social Security Act which is paid for
directly by funds of the State of Georgia or the United States under the
medicare or Medicaid programs where state or federal law or regulation
authorizing such payment prohibits the payment of sales and use tax in
connection therewith. The commissioner shall specify by rule or regulation the
durable medical equipment eligible for this
exemption;
prescribed by
a physician that is not otherwise exempt under paragraph (54) or (54.1) of this
Code section;"
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.