08 LC 18
6761
House
Bill 948
By:
Representatives Smith of the
70th,
Jones of the
46th,
Houston of the
170th,
Tumlin of the
38th,
Ramsey of the
72nd,
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
with respect to the sale of certain school supplies, clothing, footwear,
computers, and computer related accessories for a limited period of time; to
provide for an exemption from sales and use tax with respect to certain sales
of certain energy efficient products for a limited period of time; 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 revising subparagraph (A) of
paragraph (75) as follows:
"(75)(A)
The sale of any covered item. The exemption provided by this paragraph shall
apply only to sales occurring during a period commencing at 12:01 A.M. on
August 2,
2007
July 31,
2008, and concluding at 12:00 Midnight on
August 5,
2007
August 3,
2008."
SECTION
2.
Said
Code section is further amended by revising subparagraph (A) of paragraph (82)
as follows:
"(82)(A)
Purchase of energy efficient products with a sales price of $1,500.00 or less
per product purchased for noncommercial home or personal use. The exemption
provided by this paragraph shall apply only to sales occurring during a period
commencing at 12:01 A.M. on
October 4,
2007
October 2,
2008, and concluding at 12:00 Midnight on
October 7,
2007
October 5,
2008."
SECTION
3.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.