07 LC
25 4578
House
Bill 329
By:
Representative Scott of the
153rd
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 an exemption for certain
items sold, used, or stored for packaging farm products produced in this state
for shipment, sale, or resale; 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 taxes, is amended by adding a new paragraph to read as
follows:
"(25.1)
The sale, use, or storage of materials, containers, labels, sacks, or bags used
or reused by producers or dealers in agricultural products solely for packaging
agricultural products grown in this state for shipment, sale, or resale. As
used in this paragraph, the terms 'agricultural products,' 'dealer in
agricultural products,' and 'producer' have the meanings provided by Code
Section 2-9-1."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.