08 LC
25 5009
House
Bill 1144
By:
Representatives Smith of the
113th,
Amerson of the
9th,
Holt of the
112th,
and Bridges of the
10th
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
sales and use tax exemptions, so as to change certain provisions relating to an
exemption for hearing aids; to provide an exemption for other assistive
listening devices and accessories designed to assist the hearing impaired; 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 sales and
use tax exemptions, is amended by revising paragraph (52) as
follows:
"(52)
The sale or use of hearing aids
and other
assistive listening devices and accessories designed to assist the hearing
impaired, including but not limited to personal frequency modulation (FM)
systems; infrared systems; induction loop systems; one-to-one communicators;
telephone amplifying devices for cordless, cellular, digital, and wired
telephones; amplified answering machines; amplified telephones with different
frequency responses; paging systems; and wake-up
alarms;"
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.