2005-2006 Regular Session - SB 559
State Sales Taxes; provide for exemption; liquid propane gas commodity; residential use; procedures; conditions; limitations
First Reader Summary
A BILL to be entitled an Act to amend Title 48 of the O.C.G.A., relating to revenue and taxation, so as to provide for an exemption with respect to state sales and use taxes applicable to the liquid propane gas commodity sold and delivered primarily for residential heating purposes and to charges for the natural gas commodity billed for residential use; to provide for procedures, conditions, and limitations; to provide for powers, duties, and authority of the administrator of Part 2 of Article 15 of Chapter 10 of Title 10 of the O.C.G.A., the "Fair Business Practices Act," as amended; to provide for powers, duties, and authority of the state revenue commissioner with respect to the foregoing; to provide an effective date; to repeal conflicting laws; and for other purposes.
Feb/16/2006 - Senate Read and Referred
Feb/15/2006 - Senate Hopper