07 LC 18
6053
House
Bill 128
By:
Representatives Smith of the
70th,
Jones of the
46th,
England of the
108th,
Mosby of the
90th,
Nix of the
69th,
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 provide for an exemption with
respect to the sale of certain school supplies, clothing, footwear, computers,
and computer related accessories for a limited period of time; to provide for an
exemption from sales and use tax with respect to certain sales of certain
energy efficient products 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 subparagraph (A) of
paragraph (75) as follows:
"(75)(A)
The sale of any covered item. The exemption provided by this paragraph shall
apply only to sales occurring during a period commencing at 12:01 A.M. on
August 3,
2006
August 2,
2007, and concluding at 12:00 Midnight on
August 6,
2006
August 5,
2007."
SECTION
2.
Said
Code section is further amended by revising subparagraph (A) of paragraph (82)
as follows:
"(82)(A)
Purchase of energy efficient products 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
August 3,
2006
October 4,
2007, and concluding at 12:00 Midnight on
August 6,
2006
October 7,
2007.".
SECTION
3.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.