08 LC 18
6870
House
Bill 1130
By:
Representatives Manning of the
32nd,
Golick of the
34th,
Jones of the
44th,
Tumlin of the
38th,
Drenner of the
86th,
and others
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 change the exemption from
sales and use tax with respect to certain sales of certain energy efficient
products for a limited period of time; to provide for an exemption with respect
to certain sales of certain types of ultra low flush toilets for a limited
period of time; 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 state sales and use tax, is amended by revising paragraph (82) as
follows:
"(82)(A)
Purchase of energy efficient products
or ultra low
flush toilets with a sales price of
$1,500.00 or less per product purchased for noncommercial home or personal use.
The exemption provided by this paragraph shall apply only to sales occurring
during a period commencing at 12:01 A.M. on
October 4,
2007
October 2,
2008, and concluding at 12:00 Midnight on
October 7,
2007
October 5,
2008, and commencing at 12:01 A.M. on April 1, 2009, and concluding at 12:00
Midnight on April 5, 2009.
(B)
For the
purposes of this exemption, an energy efficient product
is
As used in
this paragraph, the term:
(i)
'Energy efficient product' means any
energy efficient product for noncommercial home or personal use consisting of
any dishwasher, clothes washer, air conditioner, ceiling fan, fluorescent light
bulb, dehumidifier, programmable thermostat, refrigerator, door, or
window, the
energy efficiency of which has been
designated by the United States Environmental Protection Agency and the United
States Department of Energy as meeting or exceeding each such agency´s
energy saving efficiency requirements or which have been designated as meeting
or exceeding such requirements under each such agency´s Energy Star
program.
(ii)
'Ultra low flush toilet' means a dual flush toilet with an effective flush
volume that does not exceed 1.28 gallons, where effective flush volume is
defined as the composite, average flush volume of two reduced flushes and one
full flush, or a single flush toilet where the effective flush volume shall not
exceed 1.28 gallons. Flush volumes shall be tested in accordance with ASME
standard A112.19.2 and ASME standard A112.19.14 for dual flush toilets and ASME
standard A112.19.2 for single flush toilets.
(C)
The exemption provided for in subparagraph (A) of this paragraph shall not apply
to purchases of energy efficient products
or ultra low
flush toilets purchased for trade,
business, or resale.
(D)
Reserved.
(E)(D)
The commissioner shall promulgate any rules and regulations necessary to
implement and administer this paragraph;"
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.