08
House
Bill 957 (COMMITTEE SUBSTITUTE)
By:
Representative Stephens of the
164th
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 from
state sales and use tax only for a limited period of time regarding the sale or
use of tangible personal property to certain nonprofit health centers; to
provide for an exemption for a limited period of time regarding sales to certain
nonprofit volunteer health clinics; to extend the sunset or termination date of
the exemption for certain qualified nonprofit job training organizations; 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 (7.05) as
follows:
"(7.05)(A)
For the period commencing on July 1, 2008, and ending on June 30, 2010, sales of
tangible personal property to a nonprofit health center in this state which has
been established under the authority of and is receiving funds pursuant to, the
United States Public Health Service Act, 42 U. S. C. Section 254b if such health
clinic obtains an exemption determination letter from the
commissioner.
(B)(i)
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, 2A, 3, or 4 of this
chapter.
(ii)
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."
SECTION
2.
Said
Code section is further amended by adding a new paragraph to read as
follows:
"(7.3)
For the period commencing July 1, 2008, and ending June 30, 2010, sales of
tangible personal property and services to a nonprofit volunteer health clinic
which primarily treats indigent persons with incomes below 200 percent of the
federal poverty level and which property and services are used exclusively by
such volunteer health clinic in performing a general treatment function in this
state when such volunteer health clinic is a tax exempt organization under the
Internal Revenue Code and obtains an exemption determination letter from the
commissioner;"
SECTION
3.
Said
Code section is further amended in paragraph (85) by revising subparagraph (E)
as follows:
"(E)
This paragraph shall stand repealed in its entirety on July 1,
2008
2010;
or".
SECTION
4.
This
Act shall become effective on July 1, 2008.
SECTION
5.
All
laws and parts of laws in conflict with this Act are repealed.