07 LC 25
4742
House
Bill 407
By:
Representatives McCall of the
30th,
Channell of the
116th,
England of the
108th,
James of the
135th,
Roberts of the
154th,
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 for a
limited period of time from state sales and use tax only regarding the sale or
use of liquefied petroleum gas or other fuel used in dairy production by family
owned qualified farm products producers; 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 adding a new paragraph immediately
following paragraph (49.1), to be designated paragraph (49.2), to read as
follows:
"(49.2)(A)
From July 1, 2007, until June 30, 2009, the sale or use of liquefied petroleum
gas or other fuel used in a structure in which dairy animals are raised or
milked or where dairy products are stored on a farm.
(B)
The exemption provided for in subparagraph (A) of this paragraph shall not apply
to any local sales and use tax levied or imposed at any time.
(C)
For the purposes of this paragraph, the term 'local sales and use tax' shall
mean any sales tax, use tax, or local sales and use tax which is levied and
imposed in an area consisting of less than the entire state, however authorized,
including, but not limited to, such taxes authorized by or pursuant to
constitutional amendment; by or pursuant to Section 25 of an Act approved March
10, 1965 (Ga. L. 1965, p. 2243), as amended, the 'Metropolitan Atlanta Rapid
Transit Authority Act of 1965'; by or pursuant to Article 2 of this chapter; by
or pursuant to Article 2A of this chapter; by or pursuant to Part 1 of Article 3
of this chapter; by or pursuant to Part 2 of Article 3 of this chapter; and by
or pursuant to Article 4 of this chapter;"
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laws and parts of laws in conflict with this Act are repealed.