Georgia House of Representatives - 1995/1996 Sessions

HB 127 - Sales tax exemption; equipment used for drying farm crops

Page Numbers - 1

1. Holland  157th         2. Hudson  156th


House Comm: W&M        /                Senate Comm:            /                                   
House Vote: Yeas       Nays             Senate Vote: Yeas     Nays                                  
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               House          Action         Senate                                                 
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              1/10/95  Read 1st Time                                                                
              1/11/95  Read 2nd Time                                                                
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Code Sections amended: 48-8-3                                                                       


HB 127                                            LC 21 2948






                        A BILL TO BE ENTITLED
                               AN ACT


  1- 1  To amend Code Section 48-8-3 of the Official Code of Georgia
  1- 2  Annotated, relating to exemptions from sales and use taxes,
  1- 3  so as to provide such an exemption for equipment used for
  1- 4  drying farm crops; to repeal conflicting laws; and for other
  1- 5  purposes.

  1- 6       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

                         SECTION 1.

  1- 7  Code Section 48-8-3 of the Official Code of Georgia
  1- 8  Annotated, relating to exemptions from sales and use taxes,
  1- 9  is amended by striking in its entirety subparagraph (I) of
  1-10  paragraph (29) and inserting in lieu thereof the following:

  1-11        "(I) Rubber-tired farm tractors and attachments to the
  1-12        tractors which are sold to persons engaged primarily
  1-13        in producing farm crops for sale and which are used
  1-14        exclusively in tilling, planting, cultivating, and
  1-15        harvesting  farm crops, and equipment used exclusively
  1-16        in harvesting or drying farm crops which are sold to
  1-17        persons engaged primarily in producing farm crops for
  1-18        sale.  For the purposes of this subparagraph, the term
  1-19        'farm crops' includes only those crops which are
  1-20        planted and harvested within a 12 month period; and".

                         SECTION 2.

  1-21  All laws and parts of laws in conflict with this Act are
  1-22  repealed.












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