07 AM
14 0841
ADOPTED
SENATE
Senator Moody of the 56th offered the following amendment:
Senator Moody of the 56th offered the following amendment:
Amend
the committee substitute to HB 413 (LC 14 9730S) by adding the
words "or performing arts amphitheater
facility" after the
word "center"
on line 4 of page 1;
striking the word "or"
on line 23 of page 1;
replacing the period on line 2 of page 2 with the symbol and
word ";
or"; and inserting
immediately thereafter the following:
(iii)
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.
By
striking the quotation mark on line 4 of page 2 and inserting immediately
thereafter the following:
(C)
Any person making a sale of tangible personal property for a purpose specified
in this paragraph shall collect the tax imposed on the sale unless the purchaser
provides an exemption determination letter issued by the commissioner certifying
that the purchaser is entitled to purchase the tangible personal property
without paying the tax."