07 LC
18 5848
House
Bill 87
By:
Representatives Sims of the
169th,
Smith of the
168th,
Black of the
174th,
and Cheokas of the
134th
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 an exemption with respect to
the sale of certain machinery or equipment used directly in the production,
tilling, planting, cultivation, and harvesting of peaches or blueberries; to
provide for procedures, conditions, and limitations; to provide for powers,
duties, and authority of the state revenue commissioner; 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 in paragraph (29) by replacing "; and" at the
end of subparagraph (I) with a semicolon; by replacing the semicolon at the end
of subparagraph (J) with "; and"; and by adding a new subparagraph (K) to read
as follows:
"(K)
Machinery and equipment for use on a farm directly in the production, tilling,
planting, cultivation, or harvesting of peaches or
blueberries;"
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.