08 HR
1563/CSFA
House
Resolution 1563 (COMMITTEE SUBSTITUTE) (AM)
By:
Representatives Heard of the
104th
and Smith of the
113th
A
RESOLUTION
Creating
the House All-terrain Vehicle Sales and Use Tax Study Committee; and for other
purposes.
WHEREAS,
all-terrain vehicles (ATVs) are not titled in Georgia, a fact that makes the
imposition of sales and use taxes on such vehicles difficult when they are
purchased out of state; and
WHEREAS,
dealers in states bordering Georgia heavily advertise to Georgia consumers that
they do not have to pay Georgia taxes on the purchase of an ATV in those states,
and it is common knowledge that such vehicles are being sold to Georgia
residents in large numbers without legal Georgia taxes being paid;
and
WHEREAS,
not only is the state losing a large amount of revenue because of this
situation, but also Georgia ATV dealers are losing business across the state
lines.
NOW,
THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES that there is created
the House All-terrain Vehicle Sales and Use Tax Study Committee to be composed
of five members of the House of Representatives to be appointed by the Speaker
of the House of Representatives and one member who is a member of the Georgia
Motorcycle Dealers Association to be appointed by the Speaker of the House of
Representatives. The Speaker shall designate a member of the committee as
chairperson of the committee. The chairperson shall call all meetings of the
committee.
BE
IT FURTHER RESOLVED that the committee shall undertake a study of the
conditions, needs, issues, and problems mentioned above or related thereto and
recommend any actions or legislation which the committee deems necessary or
appropriate. The committee may conduct such meetings at such places and at such
times as it may deem necessary or convenient to enable it to exercise fully and
effectively its powers, perform its duties, and accomplish the objectives and
purposes of this resolution. The legislative members of the committee shall
receive the allowances authorized for legislative members of interim legislative
committees but shall receive the same for not more than three days unless
additional days are authorized. The funds necessary to carry out the provisions
of this resolution shall come from the funds appropriated to the House of
Representatives. In the event the committee makes a report of its findings and
recommendations, with suggestions for proposed legislation, if any, such report
shall be made on or before December 31, 2008. The committee shall stand
abolished on December 31, 2008.