07 LC
18 5873
House
Bill 169
By:
Representatives Martin of the
47th,
Chambers of the
81st,
Royal of the
171st,
Scott of the
2nd,
and Williams of the
4th
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 tax, so as to provide for exemptions with respect
to certain donations of prepared food and beverages; to provide for procedures,
conditions, and limitations; to provide for powers, duties, and authority of the
state revenue commissioner; 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 two new paragraphs to read as
follows:
"(57.2)(A)
Donations of prepared food and beverages to a qualified nonprofit
agency.
(B)
As used in this paragraph, the term 'qualified nonprofit agency' means any
entity which is exempt from taxation under Section 501(c)(3) of the Internal
Revenue Code and which provides hunger relief.
(C)
Any person making a donation of prepared food and beverages for the purpose
specified in this paragraph shall collect the tax imposed thereon unless the
recipient furnishes such person with an exemption determination letter issued by
the commissioner certifying that the recipient is entitled to receive the
prepared food and beverages without paying the tax.
(D)
The commissioner is authorized to promulgate rules and regulations deemed
necessary in order to administer and effectuate this paragraph;
(57.3)
(A) Donations of prepared food and beverages following a natural
disaster.
(B)
The commissioner is authorized to promulgate rules and regulations deemed
necessary in order to administer and effectuate this
paragraph;"
SECTION
2.
This
Act shall become effective on July 1, 2007.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.