07 LC 14
9573
House
Bill 436
By:
Representatives Royal of the
171st,
Martin of the
47th,
Lewis of the
15th,
Stephens of the
164th,
Graves of the
12th,
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 regarding the sale or use of tangible personal property
or services to certain nonprofit organizations or health clinics; 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 striking paragraph (7) and inserting
in its place a new paragraph (7), to read as follows:
"(7)
From July 1,
2007, until June 30, 2009, sales
Sales
of tangible personal property and services to a nonprofit
licensed
nursing home, nonprofit licensed in-patient hospice, or a nonprofit general or
mental hospital used exclusively by such nursing home, in-patient hospice, or
hospital in performing a general nursing home, in-patient hospice, hospital, or
mental hospital treatment function in this state when such nursing home,
in-patient hospice, or hospital is a tax exempt organization under the Internal
Revenue Code and
organization
which has been established under the authority of, or is receiving funds
pursuant to, the United States Public Health Service Act, 42 U. S. C. Section
254b or Section 254c; sales of such property and services to an organization
which is tax exempt under Section 501(c)(3) of the Internal Revenue Code in
performing treatment functions in this state consistent with federal
requirements for such organizations; or sales of such property and services to a
health clinic which is tax exempt under the Internal Revenue Code consistent
with federal requirements for such health clinics and such organization or
health clinic obtains an exemption
determination letter from the commissioner;"
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laws and parts of laws in conflict with this Act are repealed.