07 LC 33
1708
House
Bill 141
By:
Representative Hembree of the
67th
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 textbooks; 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 striking "; or" at the end of
paragraph (84) and inserting in its place a semicolon, by striking the period at
the end of paragraph (85) and inserting in its place "; or", and by adding a new
paragraph immediately following paragraph (85), to be designated paragraph (86),
to read as follows:
"(86)(A)
The sale of any textbook to a student or the use of any textbook by a
student.
(B)
For the purposes of subparagraph (A) of this paragraph, 'textbook' means any
book that is principally designed for use as a source of instructional material
by a student."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.