2007-2008 Regular Session - HB 450
Sales and use tax; maintenance contracting; provisions
First Reader Summary
A BILL to be entitled an Act to amend Code Section 48-8-63of the Official Code of Georgia Annotated, relating to sales and use taxation of contractors, so as to provide for the sales and use tax treatment of tangible personal property sold to certain persons engaged in the maintenance, repair, or improvement of real property and improvements thereon; to define a terms; to provide for the taxable situs of sales; to provide that subsequent use, consumption, or installation of the property already taxed shall not constitute a further taxable transaction; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
Feb/15/2007 - House Second Readers
Feb/14/2007 - House First Readers
Feb/14/2007 - House Hopper