07 LC
18 6487S
The
Senate Finance Committee offered the following substitute to HB
162:
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 sales and use taxes, so as to provide for an exemption for a
limited period of time regarding sales to certain nonprofit volunteer health
clinics; to provide for an exemption for a limited period of time with respect
to sales of certain tangible personal property used in direct connection with
the construction of a performing arts amphitheater facility; to provide for a
limited exemption with respect to sales of admission tickets, food, beverages,
or concessions by certain local authorities; to provide for procedures,
conditions, and limitations; 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 sales and use tax, is amended by adding a new paragraph to read as
follows:
"(7.3)
For the period commencing July 1, 2007, and ending June 30, 2009, sales of
tangible personal property and services to a nonprofit volunteer health clinic
which primarily treats indigent persons with incomes below 200 percent of the
federal poverty level and which property and services are used exclusively by
such volunteer health clinic in performing a general treatment function in this
state when such volunteer health clinic is a tax exempt organization under the
Internal Revenue Code and obtains an exemption determination letter from the
commissioner;"
SECTION
2.
Said
Code section is further amended by replacing "; or" at the end of paragraph (84)
with a semicolon, by replacing the period at the end of paragraph (85) with a
semicolon, and by adding new paragraphs to read as follows:
"(86)(A)
Notwithstanding any provision of Code Section 48-8-63 to the contrary, from July
1, 2007, until June 30, 2008, sales of tangible personal property to, or used in
direct connection with the construction of, a performing arts amphitheater
facility.
(B)
As used in this paragraph, the term 'performing arts amphitheater facility'
means a performing arts amphitheater facility owned or operated by an
organization which is exempt from taxation under Section 501(c)(3) of the
Internal Revenue Code; is constructed after the effective date of this
paragraph; has costs in excess of $30 million; has more than 60,000 square feet
of space; and has associated facilities, including, but not limited to,
parking.
(C)
Any person making a sale of tangible personal property for the purpose specified
in this paragraph shall collect the tax imposed on this sale unless the
purchaser furnishes such person with an exemption determination letter issued by
the commissioner certifying that the purchaser is entitled to purchase the
tangible personal property without paying the tax; or
(87)(A)
Qualified sales of admission tickets, food, beverages, or concessions by an
authority created by local Act that manages a galleria convention center and
performing arts center.
(B)
For purposes of this paragraph, the term 'qualified sales' means only sales
occurring on or after the effective date of this paragraph and until the total
amount of exempted sales and use tax equals $3 million. After such total has
been reached, no further exemption shall be allowed under this
paragraph."
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.